Reslaj : Religion Education Social Laa Roiba Journal https://journal.laaroiba.ac.id/index.php/reslaj <p><strong>RESLAJ: Religion Education Social Laa Roiba Journal</strong> is a scientific journal of the National Islamic Institute of Religion (IAI-N) Laa Roiba Bogor. Managed by the Institute of Research and Community Service (LPPM) IAI-N Laa Roiba in colaboration with&nbsp;<a href="https://drive.google.com/file/d/16sjzTcXmo3_9j6ujXIlJE-3dx8PRBWvP/view?usp=sharing">Intelectual Association for Islamic Studies (IAFORIS)</a>&nbsp;&nbsp;and&nbsp;&nbsp;<a href="https://drive.google.com/file/d/1mcPINJm8E-h9dPzzKTZb4-OJOyRpfvGm/view?usp=sharing">Masyarakat Ekonomi Syariah</a>.&nbsp;The RESLAJ&nbsp; is published every June and December to support the development of research and studies on religious, educational, social, economic, and broadcasting issues of Islamic da'wah from various perspectives. Therefore. This journal will feature research papers and theoretical, empirical and practical studies relating to religious, educational, social, economic and Islamic da'wah issues.<a href="https://issn.brin.go.id/terbit/detail/1550046542"> P-ISSN 2656-274X</a>.&nbsp;<a href="https://issn.brin.go.id/terbit/detail/1581175816">E-ISSN 2656-4691.</a>&nbsp; DOI:&nbsp;<a href="http://journal.laaroiba.ac.id/index.php/reslaj/issue/view/19">10.47467/reslaj</a>.&nbsp;<strong>Accredited&nbsp;<a href="https://drive.google.com/file/d/14XQjnznDpwA1k_6PnfbVQfW8MT8locAr/view?usp=share_link">Sinta 4</a>&nbsp;((SK Dirjen Pendidikan Tinggi, Riset dan Teknologi <a href="https://drive.google.com/file/d/1YIRtpvvXcLE18Zha2ubglQ-hE1tGSDct/view?usp=share_link">No 225/E/KPT/2022</a> tanggal 7 Desember 2022 (No 354 Hal 105 reaccredited Sinta 4 start form Vol 5 No 2 2023 to Vol 10 No 1 2028.)&nbsp;<a href="https://drive.google.com/file/d/1Vzc2HitivbXXiualAXJve_d4hjpqhdhd/view?usp=sharing">&nbsp;</a></strong><strong>Initially, the journal was published twice a year (2019-2020), then it became three times a year (2021), and by 2022 it was published six times a year every February, April, June, August, October and December.</strong></p> <p><a href="https://drive.google.com/file/d/1zIEl0Hkr7WnFMoDMxHaivuaCeMSYtpoy/view?usp=share_link"><img src="https://i0.wp.com/gontornews.com/wp-content/uploads/2023/02/27164691-reslaj_001.jpg?resize=300%2C212&amp;ssl=1"></a></p> LPPM Institut Nasional Laa Roiba Bogor en-US Reslaj : Religion Education Social Laa Roiba Journal 2656-274X Pola Komunikasi Orangtua dengan Remaja Adiksi Internet   https://journal.laaroiba.ac.id/index.php/reslaj/article/view/3847 <p>&nbsp;</p> <p>&nbsp;</p> <p><em>The development of the digital era in the world is marked by new technology, namely the internet. Internet which is a facility that can be accessed by everyone around the world. The internet can not only be used for chatting and browsing, but in its development the internet can be increasingly widespread in its use. The existence of the internet is also felt by the people of Surabaya. The internet has a positive impact in the form of convenience for its users to access information with an online system that is easy, fast and affordable. Besides having a positive impact, the internet can also have a negative impact such as the occurrence of internet addiction, especially in teenagers. To prevent this from happening, good communication is needed between parents and children regarding the dangers of the internet so that addiction does not occur. This study uses a descriptive qualitative approach with an analysis of communication patterns according to Diana Baumrind. This data collection technique uses in-depth interviews with parents who have teenagers who experience internet addiction in the city of Surabaya. From the results of the study it can be concluded that parents apply permissive or liberating communication patterns, lack of interaction between parents and children and low supervision in internet use is the cause of children experiencing internet addiction.</em></p> <p><strong><em>&nbsp;Keywords: communication patterns, internet addiction, Surabaya</em></strong></p> Anggie Febriyanti Raharjo Sumardjijati Sumardjijati ##submission.copyrightStatement## 2023-07-14 2023-07-14 6 3 791 798 10.47467/reslaj.v6i3.3847 Strategi Guru Tahfidz Dalam Meningkatkan Hafalan Al-Qur’an Santri Rumah Qur’an Umar bin Khatab Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/3882 <p><em>Memorizing the Qur'an is one way to maintain the purity of the Qur'an. While the Qur'an itself is the word of Allah which functions as a guide or guide for humans. To understand the contents of the contents of the Qur'an, namely by studying it such as tahsinul Qur'an (improving reading), makharijul letters (how to pronounce letters that are good and correct) interpretation (understanding the meaning) and the messenger establishes the Al-Qur'an as a way of life for Muslims To find out the Tahfizd Teacher's Strategy in Improving Santri's Al-Qur'an Memorization at the Umar bin Khatab Bogor Qur'an House, To find out the quality of students' Al-Qur'an memorization at the Umar bin Khatab Qur'an House Bogor, To find out the obstacles obstacles faced by tahfidz teachers in increasing the memorization of the Al-Qur'an Santri at the Umar bin Khatab Qur'an House, Bogor. Qualitative research method is a method that involves qualitative data such as observation, documentation, and interviews. Research results The methods used in learning the tahfidz program include: tikror and talaqqi. The strategy used when learning tahfidz at the House of Qur'an Umar bin Khatab Bogor. Therefore they can do tahfidz learning properly and correctly. From the explanation above that 80% of it has been running, we can conclude that every tahfidz learning strategy in the Islamic boarding school, Rumah Qur'an Umar Bin Khatab, Bogor, is still running. properly and correctly. Obstacles to the tahfidz teacher's efforts to improve the memorization of tahfidz students namely; the age of the students, the physical condition of the students, lack of motivation, the physical condition of the teacher, and the laziness of the tahfidz students. The solution is carried out by means; evaluate, provide continuous motivation, and provide extra supervision.</em></p> <p><strong><em>Keywords: </em></strong><em>Teacher; Strategy; Qur'an memorization</em></p> Maqfirah Mahbengi Santi lisnawati Retno Triwoelandari ##submission.copyrightStatement## 2023-07-14 2023-07-14 6 3 799 808 10.47467/reslaj.v6i3.3882 Pengaruh Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas: https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4175 <p><em>This research is useful for identifying the effect of implementing green accounting, environmental performance, firm size and liquidity on company profitability in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The method used in this study is a quantitative method with using purposive sampling as a sampling technique, according to predetermined criteria. So that a sample of 24 mining sector companies were obtained which were listed on the IDX from 2018 to 2022. This study used secondary data obtained from the company's annual report. The variables used in this study are independent variables, namely green accounting (X1), environmental performance (X2), firm size (X3), liquidity (X4), and the dependent variable, namely profitability (Y). The data analysis technique in this study was a panel data regression test using Eviews 12 software. Partially (T test) it was found that green accounting has a significant negative effect on profitability, but environmental performance, firm size, and liquidity have a significant positive effect on company profitability. Simultaneously (F test) the results show that green accounting, environmental performance, firm size and liquidity have a significant effect on company profitability.</em></p> <p><strong><em>Keywords:</em></strong><em> Environmental performance; firm size; green accounting; &nbsp;liquidity; profitability.</em></p> Nailil Fitrifatun Dianita Meirini ##submission.copyrightStatement## 2023-07-14 2023-07-14 6 3 809 827 10.47467/reslaj.v6i3.4175 Peran Metode Cooperative Learning Dalam Meningkatkan Kemampuan Menghafal Al-Qur’an Siswa Kelas X di MAN 2 Kabupaten Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4002 <p><em>Based on the author's observations of class X MAN 2 Bogor Regency students, 70% of students still experience low Al-Qur'an memorization skills. With this data, it is necessary to improve learning about memorization. The purpose of this study was to find out whether there was a significant difference in improving the ability to memorize the Qur'an after the Cooperative Learning method was applied. The method that will be used in this study is the Quasi Experimental Test method. The form of this research design is Nonequivalent Control Group Design, namely research to find the effect of the Cooperative Learning method on the memorization ability of class X students at MAN 2 Bogor Regency. In this study the test was administered twice: first, students were given a pre-test to find out the amount of student memorization in both the control and experimental groups. Second, students are given a final test (post-test) using traditional methods in the control class and using the Cooperative Learning method in the experimental class. From the results of the test, it can be concluded that there was an increase in the ability to memorize the Al-Qur'an for class X MAN 2 Bogor Regency students who were taught by traditional methods. It was seen that the average number of memorization increased by 13.45 verses, and there was an increase in the ability to memorize the Al-Qur'an class X MAN 2 Bogor Regency who were taught by Cooperative Learning method seen from the average number of memorization increased by 17.95. Whereas in the T-test, there is a difference in the ability to memorize the Koran for class X MAN 2 students in Bogor Regency after the Cooperative Learning method is applied, it is seen that the significance is 0.000 &lt;0.05, so it can be concluded that the Cooperative Learning method can increase the memorization of class X MAN 2 students Bogor Regency.</em></p> <p><strong><em>Keywords: </em></strong><em>Cooperative Learning Method, Memorization Ability</em></p> <p><strong>&nbsp;</strong></p> Siti Iklimah Sri Nurul Milla Ikhwan Hamdani ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 828 835 10.47467/reslaj.v6i3.4002 Peran Metode Investigasi Kelompok Dalam Meningkatkan Hasil Belajar PAI Siswa Kelas X di SMK Walisongo 2 Depok https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4098 <p><em>The background of the problem in this study is the relatively low learning outcomes of Islamic Religious Education for class X students of SMK Walisongo 2 Depok, which is shown from the learning outcomes of students who are still under the minimum completeness criteria (KKM). The aims of this study were (1) to determine the increase in student learning outcomes class X SMK Walisongo 2 Depok on PAI subjects which are taught using the lecture method (2) To find out the increase in student learning outcomes of class X SMK Walisongo 2 Depok on PAI subjects which are taught using the Group Investigation method. (3) To find out whether there is a significant difference in improving the learning outcomes of class X students of SMK Walisongo 2 Depok in PAI subjects between classes taught using the Lecture Method and classes taught using the Group Investigation Method. This study used a quasi-experimental approach with a control group pretest-posttest design. The participants in this study were 66 students of SMK Walisongo 2 Depok, class X, with class X AKL as the experimental class for learning with the Group Investigation Method and class X OTKP 2 as the control class. The results showed that: (1) the level of student learning outcomes in the control class There was an increase in PAI learning outcomes of 25.6 (55.17%). (2) class student learning outcomes. increase in Islamic education learning outcomes for class X students at Walisongo 2 Vocational School Depok between classes taught using the lecture method and classes taught using the Group Investigation method. So it can be concluded that the group investigation method has a fairly effective role in improving the learning outcomes of class X PAI at SMK Walisongo 2 Depok.</em></p> <p><strong><em>Keywords: </em></strong><em>learning outcomes, Group Investigation Method, Islamic Religious education</em></p> Muhamad Aji Nuralam Sri Nurul Milla Khaidir Fadil ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 836 846 10.47467/reslaj.v6i3.4098 Hubungan Antara Keaktifan Ekstrakurikuler Rohani Islam (Rohis) dengan Minat Belajar PAI pada Peserta Didik Kelas XI di SMA Dwiwarna (Boarding School) Parung Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4108 <p>&nbsp;</p> <p><em>The purpose of this research namely: (1) to find out the level of rohis activity in class XI students at SMA Dwiwarna (Boarding School) Parung Bogor, (2) to find out the interest in learning PAI in class XI students at SMA Dwiwarna (Boarding School) Parung Bogor, (3) to determine the relationship between rohis activity and interest in learning PAI in class XI students at SMA Dwiwarna (Boarding School) Parung Bogor. The data collection technique used was a survey by distributing questionnaires to 57 class XI students, for data analysis namely scoring, normality test and linearity test and the method used was correlation. The results of this study indicate that: (1) rohis activity is included in the moderate category, (2) interest in learning PAI is included in the moderate category, (3) there is a positive and significant relationship between rohis activity and interest in learning PAI which is included in the category moderate or sufficient.</em></p> <p><strong><em>Keywords: </em></strong><em>Activeness, Spirit, Interest.</em></p> Sutisna sutisna Assyifa Dalillah Sri Nurul Milla ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 847 856 10.47467/reslaj.v6i3.4108 Pengaruh Modal Usaha dan Motivasi terhadap Minat Berwirausaha pada Mahasiswa Tingkat Akhir Ekonomi Syariah Universitas Ibn Khaldun Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4132 <p>Metode penelitian ini mengunakan metode kuantitatif, pengambilan datalangsung dari objek penelitian berupa penyebaran questioner secara langsung kepada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor. Dengan menyajikan fakta-fakta atau kenyataan yang terjadi dilapangan yang diamati melalui observasi,catatan lapangan dan penyebaran angket kepada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor.Penelitian ini bertujuan 1). Mengetahui pengaruh modal usaha dan motivasi terhadap berwirausaha pada mahasiswa tingkat akhir jurusan ekonomi syariah di universitas ibn khaldun bogor. 2). Mengetahui bagaimana cara memotivasi minat berwirausaha pada mahasiswa tingkat akhir jurusan ekonomi syariah universitas ibn khaldun bogor.Hasil penelitian dalam skripsi ini bahwa pengaruh modal usaha dan motivasi dalam minat berwirausaha pada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor. Masuk dalam kategori positif antara variabel independen yaitu modal usaha dan motivasi serta variabel dependen yaitu minat berwirausaha. Dapat dibuktikan dengan hasil sebagai berikut 1) hasil uji t diatas diperoleh nilai t<sub>hitung</sub> variabel Modal Usaha (X<sub>1</sub>) sebesar&nbsp; 14,106 dengan nilai signifikansi sebesar 0.000 &lt; 0,05 variabel Motivasi (X<sub>2</sub>) sebesar&nbsp; 2,061 dengan nilai signifikansi sebesar 0.000 &lt; 0,05 Maka dapat disimpulkan bahwa variabel Motivasi (X<sub>2</sub>) secara parsial memiliki pengaruh yang signifikan terhadap Minat Berwirausaha (Y). sehingga hasil presentasi dari koefiensi data yang diperoleh dalam penelitian ini sebesar 78,1%</p> <p><strong>Kata Kunci</strong>: modal usaha,motifasi,wirausaha</p> Alfian Said ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 857 879 10.47467/reslaj.v6i3.4132 Pengaruh Karakter Siswa dan Motivasi Belajar Terhadap Kompetensi Belajar Akidah Akhlak Siswa Madrasah Aliyah Negeri Kabupaten Kuningan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4146 <p><em>The background of this research is that there is still no effective competence to learn morality because competence is knowledge, skills, and abilities that have become part of one's self. The objective of this research is to know the positive influence of student character on the competence of learning in academia, to understand the positive impact of learning motivation on competence, and to know the positive impact of the character of students on the motivation of learning. This research method uses quantitative research with the partial least squares (PLS) approach and structural equation modeling (SEM). The sample is 150 students and using simple random sampling tecnict. The results of the study were positive and statistically significant for the direct influence of student character on the learning competence, Learning motivation has a direct positive and statistically significant influence on the learning competence, positive and statistically significant for the direct influence of student character on learning motivation. The result of the calculation of the path coefficient (Path Coefisien) was the equation KB = 0.898 KS + 0.389 MB, which means that the competence of learning in academia of 56.7% can be explained by the character of the student and 38.9% by the learning motivation variable with a constellation value of 0.898. The results of the data analysis show a value = R-square adjusted of 0.931, which means that 93.1% of the variation of the endogenous variable of learning competence can be explained by the exogenic variables of student character and learning motivation, when the remaining 6.9% is explained by variations of change not included in this model.</em></p> <p><strong><em>Keywords</em></strong><em>: student character, learning motivation, learning competence</em></p> Diah Nur Afriyanti Saepudin Udin Iim Suryamih Yanti Hasbian Setiawati ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 880 902 10.47467/reslaj.v6i3.4146 Teknik Perencanaan Pendidikan Di Madrasah Aliyah Darul Ihsan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4216 <p>The implementation of Islamic education planning is one of the important efforts in developing the education system at Al IQRA's Private Madrasah Ibtidaiyah (MIS) on Jalan PLTU No. 3 Belawan Sicanang. Madrasah Ibtidaiyah Al Iqra' was founded on December 12, 1995 and has been around for about 28 years. The research method used in the Islamic Education Planning Implementation research (Principles, Objectives, Functions, Cycles, Models and Work as well as Planning Information) at MIS Al Iqra' Belawan is a qualitative research method with a descriptive approach. This research resulted that the implementation of Islamic education planning at MIS Al IQRA' Belawan has made a positive contribution in increasing the effectiveness and quality of Islamic education. However, there is still room for further development, such as increasing parental involvement, developing holistic Islamic-based assessments, and applying technology in Islamic learning.</p> <p>Keywords: Implementation, Planning, Islamic Education.</p> Ali Akbar Rambe Fachruddin Azmi Akbar Tanjung Euis Indah Kesuma Isma Hayati Daulay Khoirul Saleh Harahap Mhd Armawi Fauzi ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 903 914 10.47467/reslaj.v6i3.4216 Implementasi Perencanaan Pendidikan Islam (Prinsip, Tujuan, Fungsi, Siklus, Model dan Pekerjaan Serta Informasi Perencanaan) Di MIS Al Iqra’ Belawan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4217 <p>The implementation of Islamic education planning is one of the important efforts in developing the education system at Al IQRA's Private Madrasah Ibtidaiyah (MIS) on Jalan PLTU No. 3 Belawan Sicanang. Madrasah Ibtidaiyah Al Iqra' was founded on December 12, 1995 and has been around for about 28 years. The research method used in the Islamic Education Planning Implementation research (Principles, Objectives, Functions, Cycles, Models and Work as well as Planning Information) at MIS Al Iqra' Belawan is a qualitative research method with a descriptive approach. This research resulted that the implementation of Islamic education planning at MIS Al IQRA' Belawan has made a positive contribution in increasing the effectiveness and quality of Islamic education. However, there is still room for further development, such as increasing parental involvement, developing holistic Islamic-based assessments, and applying technology in Islamic learning.</p> <p>Keywords: Implementation, Planning, Islamic Education.</p> Anisa Maulidya Fachruddin Azmi Miftah Royyani Nur Azizah Ridho Khairul Azizi Rubino Rubino Sulasmi Sulasmi ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 915 924 10.47467/reslaj.v6i3.4217 Studi Literatur Hubungan Disiplin Kerja dengan Kinerja Karyawan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4231 <p>Developing technology requires human resources, especially in a company to develop as well. So that employees are obliged to demonstrate good performance, one of them is work discipline. Discipline is an attitude of willingness and willingness to restrain oneself and comply with the surrounding standards and regulations. Employees with work discipline can achieve organizational goals. Work discipline influences the performance of employees in an organization. Performance is the degree to which an activity is capable of achieving a set quantity and quality target. Thus, this study was done to investigate the impact of workplace discipline on employee performance. The research was conducted utilizing qualitative methodologies in the form of multiple relevant literature analyses. The results of this study's literature review indicate that work discipline has a considerably favorable effect on employee performance inside an organization—improved work discipline for employees, resulting in increased employee performance or output. A high level of work discipline can increase company productivity.</p> <p><strong>Keywords: </strong>work discipline, employee performance, company</p> Sajim Aji Permana Solehudin Solehudin ##submission.copyrightStatement## 2023-08-31 2023-08-31 6 3 925 934 10.47467/reslaj.v6i3.4231 Pengaruh Suasana Kafe dan Promosi Terhadap Keputusan Pembelian : Ajudan Kopi Karawang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4303 <p>This research was conducted with the aim of knowing how much influence the cafe atmosphere and promotions have on purchasing decisions at the Karawang Coffee Aide Cafe. This research method uses quantitative methods with descriptive verification. The data collection technique used in this study is primary data obtained through questionnaires. The population of this study were visitors to the Karawang coffee aide cafe through a survey totaling 366 people in 2022. This study used a significance level of 10% for a sample calculation of 100 people who were determined using a purposive sampling technique. This study uses path analysis to determine how much influence the cafe atmosphere and promotions have on purchasing decisions.The results of the correlation analysis between the atmosphere of the cafe and purchasing decisions get a value of 0.0824, meaning that both have a strong correlation with a positive and one-way relationship of 82.4%. The partial test results of the atmosphere of the cafe on purchasing decisions with a path coefficient value of 55.7% and the calculation of the coefficient of determination is 31.02%, this shows that the atmosphere of the cafe has a partial influence on purchasing decisions of 31.02%. While the promotion variable has a path coefficient value of 26.4% and the calculation of the determination coefficient is 6.96%. this shows that promotion has a partial effect on purchasing decisions of 6.96% while the remaining 93.04% is influenced by other variables not examined. The results of the hypothesis testing of the influence of cafe atmosphere and promotions on purchasing decisions simultaneously have an effect of 0.5388 or 53.88% while the influence of other variables outside the model is 0.4612 or 46.12%.</p> <p><strong>Keywords</strong><strong>: </strong>Cafe atmosphere, Promotion, Purchase Decision.</p> <p><strong>&nbsp;</strong></p> Muhamad Noufal Trisakti Anggi Pasca Arnu ##submission.copyrightStatement## 2023-09-01 2023-09-01 6 3 950 963 10.47467/reslaj.v6i3.4303 Pengaruh Model Pembelajaran PBL (Project Based Learning) pada Materi Pendudukan Jepang di Indonesia terhadap Kemampuan Berpikir Kritis Siswa Kelas XI MIPA di SMA Negeri 1 Pagaden Kabupaten Subang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4352 <p>&nbsp;</p> <p>&nbsp;</p> <p><em>This study aims to determine the effect of the application of the project based learning model in Indonesian history subjects on the material of the Japanese occupation in Indonesia on the critical thinking skills of XI MIPA class students at SMA Negeri 1 Pagaden in Subang. The method used in this research is quasi-experimental method using pretest-posttest control group design. The sampling technique in this study was purposive sample with XI MIPA 1 class of 34 students as experimental class using project based learning model and XI MIPA 2 class of 33 students as control class using discovery learning model. Based on the results of data analysis, it is obtained that there is an effect of using the project based learning model on the material of the Japanese occupation in Indonesia on students' critical thinking skills. Based on the results of the t test analysis, the t<sub>count</sub> value of 4.42 is not equal to t<sub>table</sub> value of 1.67 with a significance level of 0.05, so Ho is rejected and H1 is accepted, so there is an effect of the application of the project based learning&nbsp; model on the material of the Japanese occupation in Indonesia on the critical thinking skills of XI MIPA class students at SMA Negeri 1 Pagaden in Subang.</em></p> <p><strong><em>Keywords: </em></strong><em>Project Based Learning Model, History Learning, Critical Thinking Skills</em></p> Devi Novita Sari Eko Ribawati Yuni Maryuni ##submission.copyrightStatement## 2023-09-01 2023-09-01 6 3 964 974 10.47467/reslaj.v6i3.4352 Penggambaran Terorisme Dalam Film “Sayap - Sayap Patah” https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4427 <p>&nbsp;</p> <p><em>Film has become a familiar audio-visual communication medium enjoyed by people of all ages and social backgrounds. The film Sayap - Sayap Patah, which recently appeared on Indonesian film screens, has become a public concern and is trending on Twitter social media. This is because the story behind it tells about the terrorist atrocities that occurred in the film. Apart from that, the film shows the scene of the main terrorist mastermind to invite his colleagues to carry out their duties under the pretext of religious interests under the guise of politics. The purpose of this study is to explain the representation of terrorism in the film Sayap-Sayap Patah using semiotic analysis. This study uses descriptive qualitative approach with Roland Barthes semiotics to find out the depiction or representation of terrorism that occurs in the film sayap – sayap patah. The results of the research that can be taken are in this film that there are scenes that contain symbols and signs regarding representations depicting acts of terrorism both through scenes and dialogues which are analyzed using the semiotics of Roland Barthes' perspective, namely emphasizing the system of meaning of signs or symbols used in a film goes through two stages, namely the meaning of denotation and connotation where in the second stage, namely connotation, the sign works through myth (myth).</em></p> <p><strong><em>Keywords: </em></strong><em>semiotics, film, terrorism</em></p> Adrian Bima Prayoga Catur Suratnoaji ##submission.copyrightStatement## 2023-09-01 2023-09-01 6 3 975 988 10.47467/reslaj.v6i3.4427 Pengaruh Kompetensi Terhadap Peningkatan Kinerja Pegawai di Kementerian Agama Kabupaten Karawang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4439 <p>The purpose of this study is to determine the effect of employee competence on the performance of employees of the Ministry of Religion Karawang District . This type of research is quantitative research with descriptive and verification research methods . The sample in this study was 313. The sampling technique used in this study was saturated sampling. The analysis model in this study uses a multiple linear regression analysis model. The results of the study show that there is an influence between competence on the performance of employees of the Ministry of Religion of Karawang Regency</p> <p><strong>Keywords</strong>: Competency, Employee Performance</p> Siti Sopiyah Solehudin Solehudin ##submission.copyrightStatement## 2023-09-01 2023-09-01 6 3 989 995 10.47467/reslaj.v6i3.4439 Penggemar K-Pop sebagai Digital Author dalam Menulis Fan Fiction di Twitter https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4454 <p>The development of technology in this globalization era has led to the creation of digital fandom. Along with the presence of fandom, it is balanced with the development of forms of support from fans for their idols, one of which is fan fiction. The creation of fan fiction itself has various stages and processes, before finally being uploaded for readers to enjoy. Most writers in the fan fiction genre started as fans. This research uses a qualitative approach and descriptive research type. The determination of informants was carried out using purposive sampling technique. To assist the research, in-depth interviews were conducted by reviewing fan culture in fan studies. Documentation and in-depth interviews were supplemented with various literatures to strengthen the research. The results show that text production is the author's activity in creating fan fiction works. In producing the text, the author performs various stages starting from the visualization stage, creative process, writing process, and editing &amp; posting process. The author's purpose in writing fan fiction is because the author has ideas related to boy band Seventeen that they want to pour in the form of fan fiction.</p> <p><strong>Keywords: </strong>Text production, fans, K-Pop, fan fiction</p> Rizka Ainul Mardiyanti Ade Kusuma ##submission.copyrightStatement## 2023-09-01 2023-09-01 6 3 996 1017 10.47467/reslaj.v6i3.4454 Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah Kabupaten/Kota Pada Provinsi Jawa Barat dan Banten https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4545 <p>To attain autonomy at the regional level, local administrations must efficiently and effectively manage available resources. The decentralization strategy, which granted greater authority to the states, made this feasible. Examining how PAD, GAF, and SAF affect local budgets in West Java and Banten is the primary objective of this research. The Regional Revenue and Expenditure Budget Realization Report for the Provinces of West Java and Banten covers the years 2017-2021 and provides numerical analysis of regional own revenues, general allocation funds, special allocation funds, and regional expenditures. Statistics and hypothesis testing in SPSS 24. Data for hypothesis testing was analyzed using multiple linear regression. The research indicated that (1) the PAD correlates positively with the Regional Expenditure of Regency/City Governments in West Java and Banten, and the greater the PAD, the higher the Regional Expenditure. Since the General Allocation Fund is positively correlated with Regional Expenditures, raising the GAF would likewise raise the Regional Expenditures of District/City Governments in West Java and Banten. Similarly, rising DAK will boost spending by Java Island's regional district and city governments.</p> <p><strong>Keywords: </strong>Regional Original Income, General Allocation Fund, Special Allocation Fund, Regional Expenditure.</p> <p>&nbsp;</p> Kefas Bernadinova Yenada Muslimin Muslimin ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1018 1030 10.47467/reslaj.v6i3.4545 Pengaruh Profitabilitas, Likuiditas, Solvabilitas terhadap Nilai Perusahaan Industri Jasa: https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4581 <p><em>The Effect of Profitability, Liquidity, Solvability, on the Value of Service Industry Companies (Case Study of Building Construction Companies 2017-2021) listed on the Indonesia Stock Exchange. Aims to answer the problem of the influence of Profitability, Liquidity, Solvency on Firm Value in Building Construction Companies. In this study the method used is a quantitative approach. The population in this study were 18 building construction companies. Sampling was carried out using the non-probability method and the sampling technique was Purposive Sampling. Data analysis using the IBM SPSS application. The results of this study indicate that the variable Profitability (X1) has a significant effect on Firm Value (Y), as evidenced by the results of the t test, which is obtained from the t value 3.481 &gt; t table 1.729 and a significance of 0.001 &lt;0.05. Then the variable Liquidity (X2) has a significant effect on Firm Value (Y), as evidenced by the results of the t test, namely the t count value of 3.150 &gt; t table 1.729 and a significance of 0.003 &lt;0.05. And the Solvency variable (X3) has no effect on Firm Value (Y), as evidenced by the results of the t test, namely the t count value is 1.620 &lt; t table 1.729 and the significance is 0.114 &gt; 0.05. From the results of the F test it is proven that Profitability (X1), Liquidity (X2), and Solvability (X3) simultaneously influence Firm Value (Y).</em></p> <p><strong><em>Keywords&nbsp;&nbsp;</em></strong><em>Profitability; Liquidity; Solvency; Firm Value</em></p> Aqilla Tauhidta Arla Putri Gendro Wiyono Risal Rinofah ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1031 1044 10.47467/reslaj.v6i3.4581 Pengaruh Proses Rekrutmen Pegawai PPNPN Badan Narkotika Nasional Provinsi Jawa Barat Terhadap Kinerja Pegawai https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4637 <p>The purpose of conducting this research is to find out whether the PPNPN recruitment of the national narcotics agency in West Java province has an effect on employee performance . In this study the researchers used a quantitative approach research method with 39 participants with a 95% confidence level and carried out one of the tests, namely the linear regression test simple and using the SPSS V.25 application and the results of this study indicate that the recruitment has a significant effect on employee performance.</p> <p><strong>Keywords: </strong>Recruitment; Employee performance</p> Aldo Ginanjar Rizki Widwi Handari Adji ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1045 1055 10.47467/reslaj.v6i3.4637 Pengaruh Ukuran, Profitabilitas, Leverage dan Kinerja Lingkungan terhadap Environmental Disclosure dan Kinerja Keuangan Perusahaan Pertambangan di Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4740 <p>The environmental issues caused by the mining industry are often attributed to the lack of environmental information disclosure by mining companies. This leads to a decrease in public and investor trust. Consequently, many mining industries suffer financially due to declining profits and investment levels. Therefore, there is a need for companies to enhance public trust through environmental information disclosure, as well as other factors such as company size, profitability, leverage, and environmental performance, which are considered potential reasons for mining companies to engage in environmental information disclosure. This research adopts a quantitative approach. The population of the study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sampling technique employed is purposive sampling, resulting in 49 companies that meet the criteria, with a total of 195 data points. The data in this study were analyzed using Partial Least Square (PLS). The findings of this research indicate that only the variable of Company Size has a significant positive influence on Environmental Disclosure, while the variables of Leverage and Profitability have a significant positive impact on Financial Performance. These results suggest that there are still many mining companies that prioritize business interests over environmental concerns.</p> <p><strong>Keywords:</strong> Firm Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure, Financial Performance</p> Fajar Noegroho Endah Susilowati ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1056 1071 10.47467/reslaj.v6i3.4740 Pengaruh Kompetensi, Pelatihan, Dan Peran Pemimpin Terhadap Semangat Kerja Karyawan Non Medis RSU Purbowangi Kabupaten Kebumen https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4766 <p>Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pelatihan, dan peran pemimpin terhadap karyawan non medis RSU Purbowangi Kabupaten Kebumen. Populasi dan sampel yang digunakan dalam penelitian ini adalah seluruh karyawan non medis RSU Purbowangi Kabupaten Kebumen yang berjumlah 50 orang dengan menggunakan metode sampel jenuh. Metode pengumpulan data menggunakan penyebaran kuesioner melalui google form. Teknik analisis data menggunakan uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji t (parsial), uji f (simultan), uji regresi linier berganda, dan koefisien determinasi (R<sup>2</sup>). Hasil penelitian ini menunjukkan bahwa kompetensi berpengaruh secara positif dan signifikan terhadap semangat kerja karyawan, pelatihan berpengaruh secara positif dan signifikan terhadap semangat kerja karyawan, peran pemimpin tidak berpengaruh secara positif dan signifikan terhadap semangat kerja karyawan, dan kompetensi, pelatihan, dan peran pemimpin berpengaruh secara simultan terhadap semangat kerja karyawan.</p> Bayu Nur Hendra Wiratama ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1072 1085 10.47467/reslaj.v6i3.4766 Pengaruh Kapasitas Individu, Skema Pemberian Intensif pada Budgetary Slack dengan Technological Skills sebagai Variable Moderasi https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4777 <p><em>The purpose of this study was to examine the effect of Individual Capacity, and intensive granting schemes on Budget Bargaining with technological skill as moderation. The population in this study were employees of PERUMDA Panglungan Jombang Regency. Sample withdrawal using purposive sampling technique. This research uses a quantitative approach with Statistical Program for Social Science (SPSS) 26 analysis techniques. The sample of this study was 74 respondents consisting of permanent employees and daily employees involved in the budget process. This study uses multiple linear regression analysis. Based on the results obtained from this study, it shows that individual capacity has an effect on budget constraints, intensive provision schemes also have a significant effect on budget constraints, so it can be concluded that the variables of Individual Capacity and Intensive Provision Schemes affect Budget Concealment. With the existence of tecnologicall skill as a moderating variable, it has an effect on individual capacity and intensive giving schemes on budget constraints. The technological skills possessed by employees can reduce the budget gap that occurs due to an increase in the individual capacity of employees.</em></p> <p><strong><em>Keywords</em></strong><em>: Budgetary Slack, Individual Capacity, intensive granting schemes, tecnologicall skill</em></p> Anisah Nurul Azizah Muslimin Muslimin ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1086 1099 10.47467/reslaj.v6i3.4777 Pengaruh Brand Image terhadap Keputusan Pembelian di Restoran Bakmie Kalimantan Hin Lie https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4782 <p>Most of the consumers who come to the Bakmie Kalimantan Hin Lie Restaurant are consumers who have high trust and a positive view of the brand image in the restaurant. In addition, the Bakmie Kalimantan Hin Lie Restaurant has unique characteristics and advantages which most restaurants do not have. Therefore, this study was conducted to determine the effect of Brand Image in three dimensions, namely the dimensions of Strength, Uniqueness and Favorable on purchasing decisions at Bakmie Kalimantan Hin Lie Restaurant.&nbsp;This study used quantitative methods and data collection techniques were carried out using questionnaires and interviews. Then, the researcher used the Nonprobability Sampling technique with the Purposive Sampling method to determine a research sample. Then the researchers used the Pearson Product Moment formula to measure the validity test and used the Alpha Cronbach technique to measure the reliability test. The analytical method used in this study is a simple linear regression analysis method using the SPSS Version 25 application.<br>Based on the results of data analysis carried out, it is simultaneously proven that there is a positive and significant influence on consumer purchasing decisions at the Bakmie Kalimantan Hin Lie Restaurant, this can be seen from the Strenghtness dimension, the value of tcount on the Strenghtness dimension is 2.302 and the sig value obtained is 0.023, then for the Uniqueness dimension, the tcount value for the Uniqueness dimension is 1,110 and the sig value is 0.270 and the last for the Favorable dimension, the tcount value for the Favorable dimension is 0.390 and the sig value is 0.697. then with the value of Fcount on the Brand Image variable of 5.939 and the sig value of 0.017.</p> <p>&nbsp;<strong>Keywords</strong>: Brand Image, Purchase Decision, Restaurant</p> Iga Dwi Wardanah Usmarus Paulana ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1100 1113 10.47467/reslaj.v6i3.4782 Pengaruh Store Atmosphere terhadap Minat Beli Konsumen pada Rumah Makan Hawaii, Sanggau Kalimantan Barat   https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4786 <p><em>Store Atmosphere plays a highly persuasive role in attracting customers and creating a comfortable ambiance within restaurants. The store atmosphere encompasses various elements, including the exterior, general interior, store layout, and interior point of purchase display. The primary objective of this research is to explore the impact of store atmosphere on consumer purchasing interest at Hawaii restaurants, while also reinforcing existing theories. To conduct this study, a sample of 100 responses was collected, and data was gathered using questionnaires and the Likert scale. Several statistical tests, such as validity, reliability, normality, and heteroscedasticity, were employed for data analysis. The information verification approach involved utilizing the basic straight relapse check technique, followed by hypothesis testing using specific t-tests, f-tests, the coefficient of determination (R2) test, and correlation coefficient analysis. Based on the t-test results, it was found that the exterior, general interior, and store layout significantly influence consumer buying interest in Hawaii restaurants. However, the t-test indicated that the interior point of purchase display does not have a significant effect on consumer buying interest in Hawaii restaurants, specifically in Sanggau, West Kalimantan. Additionally, the f-test revealed that both store atmosphere variables and indicators collectively impact consumer buying interest. Furthermore, the coefficient of determination test demonstrated that the R square value is 92.5%. This implies a strong relationship between Store Atmosphere and buyers' purchasing interest, accounting for 92.5% of the variation in the dependent variable. The remaining 7.5% is influenced by various factors not explored in this study.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em></strong><em>Store Atmosphere, Hawaii restaurants, Consumer Buying Interest.</em></p> Fernando Fernando Ika Suryono Djunaid ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1114 1129 10.47467/reslaj.v6i3.4786 Kinerja Pegawai Ditinjau dari Kualitas Kepemimpinan, Disiplin dan Lingkungan Kerja: Studi Kasus dada Kantor Kementerian Agama Kabupaten Boyolali https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4807 <p><em>The purpose of this research is to analyze the relationship between the quality of management, workplace discipline, and staff productivity at the Boyolali Regency Ministry of Religion. Quantitative description is used in this kind of study. Employees at the Kantor Kementerian Agama in Kabupaten Boyolali were polled using a questionnaire. Employees of the Kantor Kementerian Agama Kabupaten Boyolali were the subjects of this investigation. This study has a sample size of 44 people. Saturated sampling is being used. Classical tests of assumptions, multiple linear regression tests, hypothesis testing, and the coefficient of determination are all examples of methods that may be used to analyze data. Processing is done using IDM SPSS Statistics 26. This study found that three variables had a positive and statistically significant effect on employee output: leadership quality, disciplinary measures, and the physical setting of the workplace.</em></p> <p><strong><em>Keywords:</em></strong><em> Employee Performance, Leadership Quality, Discipline, Work Environment</em></p> Ivan Setyo Nugroho Istiatin Istiatin Sri Hartono ##submission.copyrightStatement## 2023-09-04 2023-09-04 6 3 1130 1138 10.47467/reslaj.v6i3.4807 Pengaruh Persepsi Harga terhadap Keputusan Menginap di Villa Gunung Geulis Camp Area Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4808 <p><em>Tourist accommodation is currently experiencing a growing demand from the public, leading to heightened competition among accommodation businesses. As a result, these businesses are required to continuously innovate by providing excellent services, facilities, and competitive pricing. Consequently, this study aimed to investigate how perceptions of price influenced decision-making at Villa Gunung Geulis Camp in the Bogor Area. The research examined four dimensions related to price perceptions: affordability, price compatibility with product quality, price compatibility with benefits, and price competitiveness. Quantitative methods were employed, and data were collected through questionnaires and interviews. The research sample was determined using Nonprobability Sampling with the Accidental Sampling technique. The validity of the data was assessed using the Pearson Product Moment formula, while the reliability was tested using the Alpha Cronbach technique. The analytical approach used in the study involved simple linear regression analysis, performed using the SPSS Version 25 application. The results of the data analysis demonstrated a significant and positive influence of Variable X Price Perception on the decision to stay at Villa Gunung Geulis Camp in the Bogor Area, both partially and simultaneously.</em> <em>This can be seen from the results of data processing carried out by researchers, namely that price affordability has a significance value of 0.0477 &lt;0.05 and tcount &lt;ttable where this dimension has no significant effect, then the suitability of price with product quality has a significance value of 0.051 &lt;0.05 and tcount &lt; ttable where this dimension has a significant effect, then price compatibility with benefits has a significance value of 0.042 &lt;0.05 and tcount &gt; ttable where this dimension has a significant effect, and price competitiveness has a significance value of 0.000 &lt;0.05 and tcount&gt; ttable where this dimension is significantly influential, then with an fcount value of 11.907 &gt; ftable 3.94 with a significance value of f 0.000 &lt;0.05 where this result shows that all Variable X Price Perceptions influence the Decision to Stay.</em></p> <p><strong><em>Keywords</em></strong><em>: Perceived Price, Decision to Stay, Villa</em></p> Muhamad Nurudin Ika Suryono Djunaid ##submission.copyrightStatement## 2023-09-05 2023-09-05 6 3 1139 1156 10.47467/reslaj.v6i3.4808 Meningkatkan Keputusan Pembelian Melalui Inovasi Produk, Kualitas Produk dan Citra Merek di Mixue Yogyakarta https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4846 <p>&nbsp;</p> <p><em>The purpose of this study is to determine the influence of product innovation, product quality, and brand image on purchasing decisions. This research is quantitative by taking 108 samples on Mixue consumers in Yogyakarta City. Sampling is carried out by non-probability methods and sampling techniques, namely purposive sampling. Data collection is carried out through sending questionnaire links sent online to respondents. Data analysis by using IBM SPSS applications. The results of this study showed that the product innovation variable (X1) did not have a significant positive effect on purchasing decisions (Y) with a value of 0.105. Then the product quality variable (X2) has a significant positive effect on purchasing decisions (Y) with a value of 0.000. The product innovation variable (X1) has a significant positive effect on brand image (Z) with a value of 0.001. Furthermore, the product quality variable (X2) has a significant positive effect on brand image (Z) with a value of 0.000. And the brand image variable (Z) has a significant positive effect on purchasing decisions (Y) with a value of 0.002. In addition, the results of the study also show that brand image can act as an intervening variable of the influence of product innovation and product quality on the purchasing decisions of Mixue consumers in Yogyakarta City.</em></p> <p><strong><em>Keywords: </em></strong><em>Product Innovation</em><em>; </em><em>Product Quality</em><em>; </em><em>Brand Image; Purchasing Decision</em></p> Arif Wahyu Setiawan Muinah Fadhilah Lusia Tria Hatmanti Hutami ##submission.copyrightStatement## 2023-09-05 2023-09-05 6 3 1157 1177 10.47467/reslaj.v6i3.4846 Studi Kasus Implementasi Teknologi Chatbot sebagai Asisten Virtual dalam Menjawab Pertanyaan Mahasiswa di Lingkungan Kampus https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4858 <p><strong><em>ABSTRACT.</em></strong></p> <p><em>This research investigates the implementation of chatbot technology as a virtual assistant in the campus environment to answer students' questions. A case study was conducted at a large university with a significant number of students. The research method used was field research with a qualitative approach. Data was collected through interviews with campus information system administrators and several students who used the chatbot. Data was also collected from chatbot conversation logs. The results of the research show that the implementation of chatbot technology has a positive impact on students. The chatbot is able to provide quick and accurate answers to routine questions such as class schedules, classroom locations, and other academic information. The availability of the chatbot service 24/7 is well-received by students as it allows them to obtain information without waiting for office hours. However, there are some challenges in implementing this chatbot. The main issue is related to natural language understanding, especially for complex or ambiguous questions. Students prefer to talk to administrative staff in certain situations that require more detailed explanations. This research provides a significant contribution to understanding the implementation of chatbots as virtual assistants in higher education. Further efforts are needed to improve the artificial intelligence of the chatbot to respond to questions more effectively. In facing challenges and potentials, universities and other educational institutions can use these findings as a guide to optimize the use of chatbots and enhance students' services and experiences in the future. By continuously improving and developing chatbot technology, it is hoped to further enhance the efficiency and accessibility of information for students in the campus environment</em><em>.</em></p> <p><strong><em>Keywords: Chatbot, Virtual Assistant, Students</em></strong></p> Desy Damayanti Ahmad Khairul Nuzuli ##submission.copyrightStatement## 2023-09-05 2023-09-05 6 3 1178 1192 10.47467/reslaj.v6i3.4858 Perkembangan Economic Development Berteraskan Pandangan Islam https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4866 <p>Sebagai suatu konsepsi bermulti-dimensi serta komprehensif, dalam pembangunan terkandung beragam permasalahan lingkup ekonomi dan bukan ekonomi. Pembangunan ekonomi dalam islam mengorientasikan pandangan objektifnya pada keberhasilan pencapaian kebajikan manusia yang pada ekonomi konvensional, nilai moral ini diabaikan. Padahal nilai moral ini merupakan nilai yang tidak dapat diukur serta tidak pula dapat dipisahkan dalam membangun ekonomi negara. Problematika tahun ke tahun yang berkaitan dengan pembangunan di Indonesia ialah angka kemiskinan yang kian tahun kian meningkat, dengan banyak faktor yang menyebabkan peningkatan tersebut. Penelitian studi kepustakaan ini ditujukan untuk dapat diketahuinya proses pembangunan dan pertumbuhan ekonomi islam, yang mana nilai-nilai islamisasi ekonomi inilah yang merupakan solusi aktif terpaling sesuai dalam penanganan problematika perekonomian di seluruh dunia.</p> <p><strong>Kata Kunci : Ekonomi, Islam, Pembangunan.</strong></p> Hendra Hendra Saprinal Manarung Shabri Abdul Madjid Isnaini Harahap ##submission.copyrightStatement## 2023-09-05 2023-09-05 6 3 1193 1202 10.47467/reslaj.v6i3.4866 Implementasi Peraturan Bupati Nomor 47 Tahun 2021 tentang  Santunan Kematian Bagi Masyarakat Miskin di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5015 <p>&nbsp;</p> <p><em>Indonesia is one of the developing countries with a fairly high poverty problem. In this problem, the government solves the main problem, namely poverty in the form of policy programs to meet the needs for the welfare of the community. With the high poverty rate, the Bojonegoro Regency Government provides a program as a sense of government concern for the people of Bojonegoro. This program is intended as a manifestation of the responsibility of local governments to improve community welfare equally. The purpose of this study is to determine the extent of the implementation of the death benefit program in Bojonegoro Regency. This research uses a qualitative approach, where the data obtained comes from interviews, observations and documentation as the main source, while secondary data comes from relevant books and scientific articles.The result of this study is that the implementation of the death benefit program is still not fully running optimally. There are implications, especially in terms of socialization and changes in the system to online implementation of the program.</em></p> <p><strong><em>Keywords: Policy Implementation, Poverty, Social Security Death</em></strong></p> Nadia Ismi Safira Tukiman Tukiman ##submission.copyrightStatement## 2023-09-05 2023-09-05 6 3 1203 1213 10.47467/reslaj.v6i3.5015 Pengaruh Daya Tarik Objek Wisata terhadap Minat Berkunjung di Gunung Geulis Camp Area Bogor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4811 <p><em>Tourist Attraction is a support for Mount Geulis Camp Area Bogor which is very persuasive in making visitors interested and visiting. Tourist Attractions have differences starting with Attraction, Accessibility, Amenities and Ancillary Service. This study aims to determine the effect of tourist attraction on visiting intentions and strengthen existing theories. This study used a 100-response sample, and a questionnaire and a Likert scale were used for data collection. Validity, reliability, normality, and heteroscedasticity tests were then used in this study. The information checking strategy used in this review is the basic straight relapse check technique, then using speculation tests, namely the specific t test and f test, the coefficient of determination test (R2). Based on the results of the T test, Attraction Amenities, Ancillary it can be concluded that acceptance has a Partial Influence on Interest in Visiting the Mount Geulis Camp Area Bogor, while Accessibility has no Partial Influence on Interest in Visiting the Mount Geulis Camp Area Bogor. and the results of the f test show that the variable Tourist Attractiveness and indicators affect the intention to visit simultaneously. Then the results of the test for the coefficient of determination can show that the value of r square is 29.9%, and it implies that there is an influence relationship between Tourist Attractiveness on visiting interest. then at that time, while the remaining 70.1% was influenced by various factors which will not be reviewed in this review.</em></p> <p><em>&nbsp;</em>Keywords: tourist attraction, mount Geulis camp Bogor area, interest in visiting.</p> Muhammad Sutiyadi  Ika Suryono Djunaid ##submission.copyrightStatement## 2023-09-06 2023-09-06 6 3 1214 1228 10.47467/reslaj.v6i3.4811 Pengaruh Store Atmosphere dan Harga terhadap Keputusan Pembelian di Golden Leaf Restaurant Kelapa Gading https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4817 <p><em>The increase in consumption of Chinese dishes in recent years has occurred worldwide and has also occurred in Indonesia. With the increasing interest in buying and consuming Chinese dishes, it also affects the growth of restaurants, especially Chinese restaurants, with the existence of intense competition with the atmosphere of each shop having its own uniqueness or characteristics. This study aims to find out whether Store Atmosphere and Prices have an influence on Consumer Purchase Decisions. This research was conducted at a Chinese restaurant in Kelapa Gading, North Jakarta, namely Golden Leaf Restaurant. This research was conducted for the reason that there was an increase in sales due to the available Store Atmosphere and the prices provided for restaurant dishes, namely Chinese dishes at the Golden Leaf Kelapa Gading Restaurant. This research uses quantitative research, the analytical method used is descriptive statistics, the research instrument test consists of a validity test and a reliability test. Then there are the classic assumptions consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. Finally, there is a hypothesis test consisting of a T test, F test, test of the coefficient of determination, and multiple linear regression tests. The sample used in this study was 97 people with the respondent's criteria, namely having made transactions and visits at the Golden Leaf Kelapa Gading Restaurant, North Jakarta. The results of this study are that all the independent variables tested have a positive and significant effect on the dependent variable. The suggestions from this research are to maintain, maintain, and improve the design of the Store Atmosphere for the future as well as adjust the price range which can be said to be superior because it has affordable dish prices, and suggestions for further research can conduct research with different variables such as location, product diversity, product quality, and so on.</em></p> <p><strong><em>Keywords:</em></strong><em> store atmosphere, prices, and purchase decisions</em></p> <p>&nbsp;</p> Iga Dwi Wardanah Samuel Felix Budiarto Yudhiet Fajar Dewantara ##submission.copyrightStatement## 2023-09-06 2023-09-06 6 3 1229 1247 10.47467/reslaj.v6i3.4817 Hubungan Manajemen Inovasi dengan Kreativitas Pegawai di Kementerian Agama Kabupaten Purwakarta https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4832 <p><em>The purpose of this study is to determine the relationship between innovation management and employee creativity. This research was conducted at the Ministry of Religion of Purwakarta Regency. This study uses a quantitative descriptive approach with correlation types. The results of the study show that: (1) Innovation Management at the Ministry of Religion of Purwakarta Regency, is included in the medium category, which is equal to 3.46 from the results of data processing of 39 respondents; (2) Employee Creativity at the Ministry of Religion of Purwakarta Regency, is included in the medium category, which is equal to 3.39 from the results of data processing of 39 respondents; (3) Based on the results of calculating the correlation between variable X and variable Y, a correlation coefficient of 0.874 is obtained, including a coefficient category of 0.76 – 0.99, meaning that there is a large or very strong relationship. So it can be concluded that there is a relationship between innovation management and employee creativity at the Ministry of Religion of Purwakarta Regency. The results of the calculation of the correlation test show that the significance of innovation management with employee creativity is 0.000 &lt;0.05. The results of the calculation of the correlation test are positive, which means that if innovation management is increased, employee creativity will also increase. Then from the results of the determination coefficient test (R square) of 0.792, which means that the innovation management variable with employee creativity has a contribution of 79.2%.</em></p> <p><strong><em>Keywords:</em></strong><em> Management, Innovation, Creativity, Employees</em><em>.</em></p> Silvi Amelia Pitri Badrudin Badrudin Kasmin Kasmin ##submission.copyrightStatement## 2023-09-06 2023-09-06 6 3 1248 1256 10.47467/reslaj.v6i3.4832 Pengaruh Pemahaman Akuntansi, Sosialisasi dan Ukuran Usaha terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4867 <p><em>This research was conducted with the aim of knowing the effect of understanding accounting, socialization, and business size on the preparation of MSME financial reports based on SAK-EMKM. The data used in this study is primary data where primary data is collected through questionnaires and the measurement technique used is the Likert scale technique. This research was conducted in Dukuh Pakis District. The population in this study were all MSME actors in Dukuh Pakis District, where the number of MSME actors in Dukuh Pakis District was 180 MSME actors. The sample was selected by purposive sampling technique, the sample size was 65 SMEs. Data analysis techniques consist of descriptive statistical tests, instrument tests in the form of validity, reliability and normality tests, classic assumption tests in the form of multicollinearity tests and heteroscedasticity, multiple linear regression analysis, multiple coefficient of determination (R2), f test and t test with the help of SPSS version 26 for windows. Based on the results of the study, it shows that each variable of understanding of accounting, socialization, and business size has a positive effect on the preparation of MSME financial reports based on SAK-EMKM (Y). This can mean that all the variables used can influence MSME actors in preparing MSME financial reports based on SAK-EMKM.</em></p> <p><strong><em>Keywords: </em></strong><em>SAK-EMKM, Preparation of MSME Financial Statements, Accounting Understanding, Socialization, Business Size.</em></p> Rinanda Aprilia Puspitasari Muslimin Muslimin ##submission.copyrightStatement## 2023-09-06 2023-09-06 6 3 1257 1273 10.47467/reslaj.v6i3.4867 Peran Celebrity Endorser, Social Media Marketing dan Gaya Hidup terhadap Impulse Buying: Studi pada Pengguna Body Lotion Scarlet Whitening   https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4896 <p><em>This study aims to determine the effect of celebrity endorser, social media marketing, and lifestyle on impulsive buying behavior Scarlett Whitening body lotion product. By using a purposive sampling technique, 102 respondents were obtained by a Google form questionnaire which was distributed via social media.</em> <em>The resulting data were processed and analyzed using multiple linear regression analysis methods, by using the classical hypothesis test to examine the accuracy of the model and the t-test and coefficient of determination (R2) test to analyze the hypothesis. The results prove that celebrity endorsers and lifestyle have a positive and significant effect on impulse buying. On the other hand, social media marketing has proven to have no effect on impulse buying.</em></p> <p><strong><em>Keywords: </em></strong><em>Celebrity Endorser, Social Media Marketing, lifestyle, and Impulse Buying</em></p> Siva Bella Dina R. A. Marlien ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1274 1290 10.47467/reslaj.v6i3.4896 Pengaruh Job Burnout terhadap Turnover Intention pada Generasi Milenial Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5023 <p><em>Employee intention to leave is an individual's attitude to leave the organization because of fatigue at work, so it makes the intention to leave the company. This study has the goal of knowing the conditions and effects of work fatigue on employee intention to leave in the millennial generation in Indonesia so that it can enrich understanding and thinking about the effect of work fatigue on employee intention to leave, as well as being a company reference in determining strategies to minimize the level of employee intention to leave. The method used is a causal descriptive technique with a quantitative approach. The population of this study is the Indonesian millennial generation. The research sample is three hundred and sixty respondents—data collection using online questionnaires and Structural Equation Model data analysis tools. This study concludes that work fatigue positively and significantly affects employee intention to leave. Thus, it is suggested that the company can seriously handle work fatigue so that there is no intention to leave the company.</em></p> Qattrunnada Alifah Dian Indiyati ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1291 1301 10.47467/reslaj.v6i3.5023 Pengaruh Struktur Modal, Tingkat Pertumbuhan, Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2018-2021 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5027 <p><em>The dividend policy is a company's financial decision whether the profits earned will be distributed to shareholders or retained as retained earnings to finance future investments. Dividend policy often creates conflict between company management and shareholders. This study aims to examine the effect of capital structure, growth rate, company size on dividend policy in consumer goods industry sector companies listed on the IDX in 2018-2021. Which will be used as samples in this study, namely as many as 18 companies. In this study, the capital structure is proxied using the Debt to equity ratio (DER), the growth rate is proxied by total asset growth (Growth), and company size is proxied by log of total assets (Size). Proposive sampling method is the method used as a determinant of this research sample. The analytical method used is descriptive test, classical assumption test and multiple linear regression analysis using the SPSS application. The results of this study indicate that capital structure has a negative effect on dividend policy, company growth and company size have a positive effect on dividend policy.</em></p> <p><strong><em>Keywords</em></strong><em>: Capital Structure, Growth Rate, Company Size, Dividend Policy</em></p> Gendro Wiyono Odilia Yunita Rana ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1302 1312 10.47467/reslaj.v6i3.5027 Pengujian dalam Pengambilan Keputusan Investasi Menggunakan Model Belief Adjustment dengan Pola Penyajian End of Sequence https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4968 <p><em>This research aims to examine whether the End of Sequence presentation pattern has an influence on investment decision making using the order of evidence (good news followed by bad news and bad news followed by good news), non-complex information type (fundamental analysis) and complex information type (fundamental analysis and technical analysis). This experimental research uses a 2 x 2 factorial experimental design between designs with variables that manipulate independent variables, namely the order of information evidence and information type, and investment decisions as the dependent variable. This study used students of the Bachelor of Accounting study program at UPN "Veteran" East Java as research subjects with a total of 82 students who have met the requirements, namely being / having taken the Financial Statement Analysis and Investment Management courses. This study uses normality test and Kruskall Wallis test. The results of this study are the effect in making investment decisions using the End of Sequence presentation pattern in a long series of information shows that non-complex information (fundamental analysis) can cause no order effect, but when presented using complex information (fundamental analysis and technical analysis) shows recency effect.</em></p> Vivi Septi Arvianti Rida Perwita Sari ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1313 1319 10.47467/reslaj.v6i3.4968 Implementasi Manajemen Kurikulum Pesantren dalam Membentuk Karakter Mandiri Santri https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4679 <p><em>Forming an independent character in students is a challenging task as they are accustomed to receiving attention and being dependent on their parents, which can result in them becoming spoiled and lazy when they enter the environment of Islamic boarding schools. Hence, it is crucial to have effective curriculum management to foster the development of students' independent character. The aim of this study was to examine the implementation of curriculum management at the Primago Modern Islamic Boarding School and the strategies employed to shape students' independent character. A qualitative approach with a descriptive research design was employed, and data were collected through descriptions and illustrations. The findings revealed that the management of the pesantren curriculum is closely associated with the management functions known as POAC: planning, organizing, implementing, and evaluating. These functions have been successfully implemented at the Primago Modern Islamic Boarding School. Moreover, efforts to nurture students' independent character at the school include programs such as fish farming and entrepreneurship, along with the cultivation of habits that encourage students to undertake various activities independently while being closely supervised by the boarding school caretakers. The implication is that the development of this independent character will equip students with valuable skills and qualities for their future lives beyond the boarding school environment, allowing them to become self-reliant individuals.</em></p> Irfan Maulana Maemunah Sa’diyah Bahruddin Bahruddin ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1320 1328 10.47467/reslaj.v6i3.4679 Pengaruh Store Atmosphere dan Kualitas Pelayanan terhadap Keputusan Pembelian di Coffeshop Samata House Surabaya https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5038 <p>Penelitian ini bertujuan untuk mengidentifikasi bagaimana pengaruh <em>Store Atmosphere</em>&nbsp; dan Kualitas Pelayanan terhadap Keputusan Pembelian produk Coffeshop Samata House Surabaya. Populasi riset berikut ialah pelanggan produk Coffeshop Samata House Surabaya. Metode riset berikut sifatnya kuantitatif melalui pemilihan sampel sebanyak 91 subyek serta menyebarkan angket di Kota Surabaya memakai Google <em>Form</em>. Teknik penghimpunan sampel mempergunakan <em>non-probability sampling</em> dan metode <em>purposive sampling</em>. Sampel tersusun dari subyek yang menetap di kisaran Kota Surabaya, berumur 17 tahun lebih, pembeli serta pengguna produk Coffeshop samata House. Data yang dipilih dari subyek ialah data primer dan sekunder. Teknik analisa yang dipergunakan pada riset berikut ialah PLS (<em>Partial Least Square</em>) melalui pengujian reabilitas, validitas, dan hipotesis. Bersumber hasil pengolahan data riset berikut bisa dibuat simpulan bahwasanya keputusan pembelian produk Coffeshop Samata House terpengaruh secara signifikan dan positif oleh variabel <em>Store Atmosphere </em>dan Kualitas Pelayanan.</p> Kevin Adi Kurniawan Zumrotul Fitriyah ##submission.copyrightStatement## 2023-09-07 2023-09-07 6 3 1329 1339 10.47467/reslaj.v6i3.5038 Pengembangan Usaha Mikro, Kecil, dan Menengah Dalam Meningkatkan Perekonomian di Sektor UMKM Sentra Wisata Kuliner Dharmahusada Kota Surabaya https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5060 <p>&nbsp;</p> <p><em>The problem statement of this research pertains to the enhancement of micro, small, and medium-sized enterprises (MSMEs) to foster economic growth within the culinary tourism hub of Dharmahusada, Surabaya. This study aims to provide a descriptive account of the Development of Micro, Small, and Medium-Sized Enterprises in Elevating the Economic Landscape within the MSME Sector of the Culinary Tourism Hub in Dharmahusada, Surabaya. Employing a qualitative methodology with a descriptive approach, the research delves into the strategies employed for business development in boosting the economic facet of the MSME sector within the Dharmahusada Culinary Tourism Hub in Surabaya.The findings of the research underscore that the Surabaya City government has formulated rational, proportionate, and well-organized policies for the organization and provision of space for street food vendors within the Dharmahusada Culinary Tourism Hub. However, the implementation of these policies is impeded by various challenges, including inadequate dissemination of information, limited access to information, and insufficient support or guidance. To address these issues, effective dissemination of information concerning tax incentives for MSMEs, the establishment of comprehensive information systems, the creation of centers for consultation and development of MSMEs, as well as the establishment of a joint marketing system, are imperative.</em></p> <p><strong><em>Keywords: Strategies for MSME Development; Economic Aspects of the MSME Sector; Surabaya City</em></strong></p> Putri Aprilia Aini Husendi Agus Widiyarta ##submission.copyrightStatement## 2023-09-08 2023-09-08 6 3 1340 1348 10.47467/reslaj.v6i3.5060 Analisis Manajemen Kepala Sekolah dalam Meningkatkan Kompetensi Guru pada Lembaga Pendidikan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5136 <p><em>As a top manager, of course the role of the school principal in managing and improving teacher competence cannot be ignored. The principal has a very significant role in creating a learning environment and can support, motivate and encourage teachers to continue to develop their abilities. Starting from preparing relevant professional programs to applying technology to innovative education. In carrying out their role, school principals must also be able to overcome obstacles or problems such as (SD) limited resources, resistance to change, and dynamics that are said to be complex in educational institutions. Collaboration with teachers, parents and the surrounding community is an important key in creating a holistic and sustainable educational ecosystem. This type of research is qualitative with a library research approach. The collection of literature related to the above theme can be classified into two. Firstly, primary sources (primary sources) and secondly secondary sources (secondary sources).</em></p> Tri Yulianto Nopri Dwi Siswanto Hasbi Indra Abdul Hayyie Al-Kattani ##submission.copyrightStatement## 2023-09-21 2023-09-21 6 3 1349 1358 10.47467/reslaj.v6i3.5136 The Influence Of Discipline, Motivation And Work Environment On Employee Performance AT PT. Indonesian Cars Sell (Olx Autos) Solo https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4686 <p>The purpose of this study was to determine the effect of discipline, motivation and work environment on the performance of employees at PT. Indonesian Selling Cars (OLX Autos) Solo. This type of research uses descriptive research methods with quantitative analysis. This research was conducted at PT. Indonesian Selling Cars (OLX Autos) which are addressed at HTC Solo Lt. UG Parking Jl. Ir. Soekarno Grogol, Madegondo Hamlet, Sukoharjo Regency, Central Java. This research was conducted by giving questionnaires to all employees of PT. Indonesian Selling Car. The research plan will be carried out for 3 months. The population in this study is 120 employees who work at PT. Indonesian Selling Cars (OLX Autos) Solo. In this study, it was determined that 40% of 120, namely 48, was rounded up to 50 employees. The sampling technique used is incidental sampling technique.The results of this study discipline, motivation and work environment have a simultaneous and significant effect on the performance of employees of PT. Indonesian Selling Cars (OLX Autos) Solo. Based on the t test, the results of discipline, motivation and work environment have a simultaneous and significant effect on the performance of employees of PT. Indonesian Selling Cars (OLX Autos) Solo.</p> <p><strong>Keywords: </strong>Discipline, Motivation, Work Environment and Employee Performance.</p> <p>&nbsp;</p> Citra Anggun Marsalina Sri Hartono Siti Maryam ##submission.copyrightStatement## 2023-09-21 2023-09-21 6 3 1359 1370 10.47467/reslaj.v6i3.4686 Efektivitas Pembangunan Zona Integritas Menuju Wilayah Bebas Korupsi dan Wilayah Birokrasi Bersih Melayani di Kantor Pertanahan Kota Langsa https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5187 <p><em>This research aims to describe the effectiveness of the Integrity Zone (IZ) development towards Corruption-Free Zone and Clean Bureaucratic Service Area in Kantor Pertanahan Kota Langsa, as well as to identify the dimensions that influencing the effectiveness of IZ development towards Corruption-Free Zone and Clean Bureaucratic Service Area in the Kantor Pertanahan Kota Langsa. This study employs a qualitative approach with a descriptive method. Data collection is conducted through interviews, observations, and documentation. The research findings indicate that (1) In terms of program success criteria, the results show the effectiveness of IZ development towards Corruption-Free Zone and Clean Bureaucratic Service Area in the Kantor Pertanahan Kota Langsa. (2) The research findings related to target achievement criteria demonstrate that the Kantor Pertanahan Kota Langsa has effectively implemented the IZ development towards Corruption-Free Zone and Clean Bureaucratic Service Area. (3) Concerning program satisfaction criteria, this research shows that the IZ development towards Corruption-Free Zone and Clean Bureaucratic Service Area in the Kantor Pertanahan Kota Langsa has been carried out effectively. And (4) The research findings indicate the presence of internal and external factors influencing the IZ development towards Corruption-Free Zone and Clean Bureaucratic Service Area in the Kantor Pertanahan Kota Langsa.</em></p> Thirarisani Thirarisani Harmona Daulay Faizal Madya ##submission.copyrightStatement## 2023-09-28 2023-09-28 6 3 1371 1378 10.47467/reslaj.v6i3.5187 Rutinitas Kerja Jurnalis Media Online Dalam Pikiran Rakyat Media Network https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5192 <p><em>This study discusses the routine of journalists in producing news in online media that is based on the Pikiran Rakyat Media Network, namely Serangnews.pikiran-rakyat.com and Kabarbanten.pikiran-rakyat.com. the research is motivated by the rise of online media that join in one company carrying the concept of collaborative economy. The focus of the problems analyzed is the process of selecting issues, choosing sources and word selection in news production by journalists, communicative events in the newsroom to the editorial gatekeeping process. The research method used is qualitative research, with ethnographic methods newsroom. Researchers used Shoemaker &amp; Reese's hierarchy of influence theory to find out what influences media content as a result of routines in the newsroom. Determination of informants using purposive sampling techniques. The results obtained that the routine of journalists in producing content is influenced by the level of individuals and media routines. But the most influential factors are at the organizational level. Because it is related to the company's policy to produce content that can generate a lot of good profits for the Serangnews editorial team.mind-people journalists and Kabarbanten.pikiran.rakyat.com as well as for PRMN as the parent company<strong>.</strong></em></p> <p><strong><em>Keywords: </em></strong><em>Mass Communication, Online Media, PRMN, news Attack, News banten.</em></p> Yuliawati , Nia Kania Kurniawati Yoki Yusanto Yoki Yusanto Eka Elviani Srilestari ##submission.copyrightStatement## 2023-09-28 2023-09-28 6 3 1379 1390 10.47467/reslaj.v6i3.5192 Rebranding Logo dan Visualisasi Foto Produk UMKM di Kelurahan Gunung Anyar Tambak, Kota Surabaya   https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4677 <p><em>This service to MSMEs in Gunung Anyar Tambak Village is focused on MSMEs that produce pastries. The purpose of this study was to find out the rebranding activities for making logos and images of MSME products in Gunung Anyar Tambak Village, Gunung Anyar District, precisely in the Gunung Anyar Emas Housing Complex (Rw 8) Surabaya City. The community service approach is used in this study. The results of the study show that logo rebranding is done by working on a logo that is already boring to be more assertive and attractive. Additionally, there are a number of stages involved in food photography design. The first step is to identify the data. The next stage is to develop inventive techniques considering the potential for food photography which puts forward new, solid and quality values using natural and natural visual designs that are friendly to clients. </em></p> <p><strong><em>Keywords: logo design, photo visualization, rebranding, UMKM</em></strong></p> Shinta Rifianing Prasetya Ignatia Martha Hendrati Wirya Wardaya ##submission.copyrightStatement## 2023-09-29 2023-09-29 6 3 1391 1400 10.47467/reslaj.v6i3.4677 Pengaruh Pendapatan Usaha dan Biaya Operasional terhadap Laba Bersih Periode Triwulan I Tahun 2019-Triwulan I Tahun 2023: Studi Kasus pada PT Indo Pureco Pratama, Tbk https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5303 <p><em>This study aims to help companies determine the level of performance achieved in achieving net profit, their financial condition and the partial and simultaneous influence of business income and operational costs on net profit for the first quarter of 2019-first quarter of 2023 at PT Indo Pureco Pratama, Tbk.</em> <em>This study uses a quantitative analysis method with multiple linear regression analysis techniques using SPSS Version 24. The population is PT Indo Pureco Pratama, Tbk with a sample of financial reports for the period I quarter 2019-IV quarter 2023 with a sampling technique using purposive sampling.The study results</em> <em>descriptively explain that business income, operational costs and net profit of PT Indo Pureco Pratama, Tbk are in good condition during the period I quarter 2019-first quarter 2023. The results of the hypothesis test analysis show that partially business income has a positive and significant effect on net profit PT Indo Pureco Pratama, Tbk is proven by the calculated t value of 19.282 &gt; 2.179 and a significant value of 0.000 &lt; 0.05 and operational costs have a negative and significant effect on the net profit of PT Indo Pureco Pratama, Tbk proven by the calculated t value of -15.975 &gt; 2.179 and the significant value 0.000 &lt; 0.05 and simultaneously business income and operational costs have a positive and significant effect on the net profit of PT Indo Pureco Pratama, Tbk as evidenced by the calculated F value of 2698.620 &gt; 4.75 and a significant value of 0.000 &lt; 0.05.</em></p> Helen Helen Sari Marliani July Yuliawati ##submission.copyrightStatement## 2023-10-03 2023-10-03 6 3 1401 1415 10.47467/reslaj.v6i3.5303 Perilaku Generasi Millenial dalam Pengambilan Keputusan Berinvestasi di Pasar Modal https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4726 <p>The Millennial Generation has a very fundamental role in the investment sector, where its existence is able to play a role in strengthening capital market stability in the new era. However, the financial behavior (behavior financial) of the millennial generation as individual investors in terms of overconfidence, financial knowledge (financial literacy) and herding behavior is considered influential in making investment decisions in the capital market. The population in this study is 2,076 investors in the Surabaya Beginner Stock Investor Community (ISP) in 2023. The sampling technique used a non-probability sampling approach with the slovin formula and obtained a total sample of 100 research samples. Data collection was carried out using a questionnaire distributed to the Surabaya Beginner Stock Investor Community (ISP). Hypothesis testing used the Patial Least Square (PLS) analysis tool, with Smart PLS Version 3 software. The results showed that there was a significant influence between overconfidence and financial literacy behavior on investment decision making, and it was found that there was no effect of herding behavior on investment decision making. These findings indicate that investors in the context of the beginner stock investor community in Surabaya tend to be more independent in making decisions and are not affected by collective actions that may be irrational.</p> <p><strong>Keywords: </strong>overconfidence behavior, financial literacy, herding behavior, investment decisions.</p> R Adhi Satria Indrawati Yuhertiana ##submission.copyrightStatement## 2023-11-21 2023-11-21 6 3 1416 1431 10.47467/reslaj.v6i3.4726 Analisis Dramaturgi Kaum Gay Kota Bengkulu https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5481 <p><em>This research uses quantitative theoretical methods from Ervin Goffman, namely the theory of dramaturgical analysis (Impression Management), a dramaturgical study approach. Gay dramaturgy requires an area called a stage as a place for actors to play their functions and roles so that they can be seen by the audience. Front stage or front stage and back stage or back stage which is a place for gay individuals to build interactions with their social environment. The front stage of Gay people is divided into two, namely their home or family environment and the community environment.</em></p> <p><em>Based on the situation that the author found in the interview and observation process, it can be concluded that gay people also need a place where they can relax with the people around them without having to pretend and can be completely themselves as gay people. So this back stage was created which is a private stage for gay people to interact with their fellow gay friends.</em></p> Windi Ardila Gushevinalti Gushevinalti Mas Agus Firmansyah ##submission.copyrightStatement## 2023-11-21 2023-11-21 6 3 1432 1445 10.47467/reslaj.v6i3.5481 Pengaruh Harga dan Kualitas Layanan terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Pengguna Netflix https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5499 <p><em>The aims of the research is to provide knowledge about the relationship between price and service quality on customer loyalty through customer satisfaction among Netflix users. The method used was a purposive sampling method with a sample size of 206 Netflix streaming application users aged 17-25 years who focused on the city of Bengkulu. The research uses SEM with one of the PLS methods using smartpls 4.0 software to get a more detailed understanding of the respondent's perspective. In accordance with the results of statistical tests, price is significantly related to customer satisfaction even though it is low. Service quality is also positively related to customer loyalty, as is customer satisfaction to customer loyalty. For mediation testing using the upsilon v effect method. Price partially mediates customer satisfaction and customer loyalty, but at a structural level the mediating influence is still relatively low. Meanwhile, the mediating influence of service quality fully mediates customer satisfaction and customer loyalty.</em></p> Nisrins As Sajidah Sularsih Anggarawati ##submission.copyrightStatement## 2023-11-21 2023-11-21 6 3 1446 1459 10.47467/reslaj.v6i3.5499 Loyalty Is Reviewed From Competency, Organizational Culture, Work Environment And Rewards: Study On Working Occupational Therapists At A Hospital In The Surakarta Region https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5507 <p><em>Loyalty in Terms of Competencies, Organizational Culture, Work Environment, and Rewards (Study of Hospital Occupational Therapists in the Surakarta). This study aims to determine and explain the effects of Competencies, Organizational Culture, Work Environment, and Rewards on Hospital Occupational Therapists in Surakarta. The population is all Occupational Therapists who work in Hospitals in Surakarta, the number of which is 37. The sampling technique uses the census method with a total sample of 37 respondents. Data collection using a questionnaire. Data analysis technique used statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. The results of the study show that competence, organizational culture, work environment, and rewards have a positive and significant effect on the loyalty of hospital occupational therapists in the Surakarta area. This means that the higher the level of competence, organizational culture, work environment and rewards, the higher the employee loyalty, conversely the lower the level of competence, the lower employee loyalty can be. Competency, Organizational Culture, Work Environment and Rewards variables contributed to Loyalty by 57.1% while the remaining 43.9% was explained by other variables not proposed in this study. Suggestions from this research, Hospitals need to selectively provide improvement programs competence, rewards, and opportunities to practice Occupational Therapy by applying Organizational Culture at work in a conducive work environment.</em></p> Basuki Sukandaru Muhtar Sudarwati Sudarwati Istiatin Istiatin ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1460 1469 10.47467/reslaj.v6i3.5507 Kultur Masyarakat Melayu: Studi Etnografi Islam Melayu Nusantara Abad 18 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5515 <p><em>Today, Malay is not an ethnic community as understood by many people. Malays are like a nation or group of allied ethnic groups that adhere to the same religion and the same language. Customs and traditions are relatively the same because they are based on the same religious and cultural principles. Therefore, the purpose of this research is to examine how the development of Malay Islam in the archipelago in the 18th century. This study uses a qualitative approach with ethnographic methods where researchers will describe and describe the culture of the development of Islam in the archipelago through the history that has been communicated. Tracing the history of the development of Islam in the Malay Archipelago, it emerged due to many factors, starting with trade in the 8th and 9th centuries until finally the 17th century, trade took place accompanied by the development of Islam which was also rife. However, in the 18th century, Islam developed rapidly and began to emphasize sharia. So, it greatly impacts the development of tariqat and experiences a renewal of Sufi tariqat, which grows into a religious organization. Not only that, in the 18th century the role of the clergy was significant in the spread of Islam after the return of the clergy learned from the lands of Mecca and Medina. Establishing Islamic educational institutions throughout the archipelago and providing new religious ideas in carrying out worship. Therefore, in this century, Islam began to form intellectual networks or scholars throughout the archipelago. Islam and the Malay language then emerged as an integrative force for the different ethnic groups in the archipelago.</em></p> Dedi Kuswandi Ris’an Rusli Amilda Sani ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1470 1486 10.47467/reslaj.v6i3.5515 Integrasi Penerapan Sistem Manajemen ISO 9001 dan ISO 14001 pada Perusahaan Rekanan Pertamina https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5526 <p><em>PT CMS is a company that operates in the service sector, namely, 3kg LPG gas cylinder retester or BPT (Cylinder Maintenance Workshop). The management system integrated at PT CMS includes the ISO 9001:2015 Quality Management System and ISO 14001:2015 Environmental Management System. The purpose of this research is to understand how the implementation of ISO 9001 and ISO 14001 standards affects the performance of the PT CMS company. The research method used in this article is a descriptive qualitative approach, where data is collected through interviews with the parties concerned. The data obtained is primary data resulting from the researcher's interviews with sources. The research results show that ISO standards have been implemented well, as shown by the results of the external audit report with a score of 94.12, where this score is included in the fair and positive category. The impact of the integration of the implementation of ISO 9001 and ISO 14001 at PT CMS is, ensuring the company's quality and environment, increasing the trust of the service provider (Pertamina), increasing the tube maintenance quota, can improve the company's quality without damaging the surrounding environment.</em></p> Wardatul Baidhok Prasetyono Prasetyono ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1487 1498 10.47467/reslaj.v6i3.5526 Analisis Faktor Faktor yang Mempengaruhi Non Performing Loan pada Bank Pemerintah Daerah di Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5530 <p><em>In this study, researchers observed non-performing loans for the 2019-2022 period at 23 local government banks in Indonesia. This study uses eight independent variables: return on equity, firm size, GDP, equity ratio, capital adequacy ratio, loan-to-deposit ratio, net interest margin, inflation, and the composite stock price index. Meanwhile, bad debts are the dependent variable used. The results of the study using multiple linear regression analysis show that non-performing loans are influenced by capital adequacy ratio, net interest margin, return on equity, and company size. Non-performing loans are not affected by loan to deposit ratio, inflation, GDP, or the composite stock price index.</em></p> Yoeni Reza Permata Intan Zoraya ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1499 1511 10.47467/reslaj.v6i3.5530 Pengaruh Viral Marketing dan Internet Celebrity Endorsement terhadap Impulse Buying Melalui Online Trust https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5574 <p><em>The purpose of this study is to examine the impact of viral marketing and internet celebrity endorsement on impulsive buying behavior through online trust in the context of the Erigo brand. The study utilizes primary data and adopts a quantitative approach with purposive sampling techniques. The study's population includes all consumers who have purchased Erigo products in the city of Bengkulu, totaling 130 respondents. Structural Equation Modeling - Partial Least Squares (SEM-PLS) version 4.0 is employed as the research method. The research findings indicate that viral marketing and internet celebrity endorsement have a positive and significant impact on online trust. However, it was observed that the effect of viral marketing on impulsive buying behavior is not statistically significant, and internet celebrity endorsement has a non-significant negative influence on impulsive buying behavior. Furthermore, the study reveals that online trust has a positive and significant impact on impulsive buying behavior. Additionally, the research results demonstrate that both viral marketing and internet celebrity endorsement significantly influence impulsive buying behavior through the mediator of online trust.</em></p> Reindra Prasista Bisma Effed Darta Hadi ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1512 1526 10.47467/reslaj.v6i3.5574 Analisis Kontribusi PT Intidaya Agrolestari (Inagro) terhadap Lapangan Pekerjaan Penduduk Sekitar sebagai Mekanisme Pertumbuhan Ekonomi dalam Pencapaian Sustainable Development Goals https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5575 <p><em>This study aims to analyze the contribution of PT Intidaya Agrowisata (INAGRO) to employment opportunities for residents around PT Intidaya Agroconservali as a mechanism for economic growth in Bogor Regency in achieving the Sustainable Development Goals. This research was conducted by interviewing six workers at INAGRO. The data used includes previous research, current data from relevant sources, books, and various reports related to the topic studied. The interpretive-phenomenological method is the data analysis used in this research. The results of the research state that PT Intidaya Agrowisata (INAGRO) contributes effectively to creating employment opportunities for the villagers around INAGRO which can be useful as a mechanism for economic growth in achieving the Sustainable Development Goals. INAGRO provides productive work opportunities for village communities. Every village from the 4 sub-districts around INAGRO, is invited to work at INAGRO in accordance with INAGRO's needs, INAGRO can contribute as a mechanism for economic growth in achieving the Sustainable Development Goals (Goal 8), that INAGRO with its context as a tourist spot and place of work for residents is supported by opportunities very productive work.</em></p> Florencia Irena Lawita Budi Kurniawan Matthew Christian Intan Permatasari ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1527 1543 10.47467/reslaj.v6i3.5575 Strategi Pemasaran dan Inovasi Produk untuk Meningkatkan Volume Penjualan “Ketan si Emak” https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5597 <p><em>This is a new author's manual and a template for Resligion Education Social Laa Roiba Journal (RESLAJ). Published every February and&nbsp; August since 2019. Articles must start with Article Title followed by Author Name and Affiliate Address and abstract. This part of the UMKM Ketan Si Emak is one of the traditional foods in the village of Gumeno Village. The reason why the author is interested in conducting research is because researchers are interested in the marketing strategies and product innovations that are appliedin Ketan Si Emak MSMEs. MSMEs have a central role in the Indonesian economy. Apart from having a central role in the absorption of labor and the Indonesian economy, MSMEs can also play a role as a controller for distributing labor. Indonesia's economy, MSMEs can also act as a controller to distribute the results of development to all corners and regions. the results of development to all corners and regions in Indonesia. The purpose of this study was to determine the marketing strategy and product innovation in Ketan Si Emak MSMEs. Si Emak. Innovation is ideas for change and development to meet customer needs. Marketing is relationship between sellers and buyers to conduct transactions for goods or services. or service. This type of research uses descriptive research with using qualitative research methods. The location of Ketan Si Emak at Mrs. Munaikah's house located on Jalan Beji, RT 11 RW 05 Gumeno Village, Gresik Regency, East Java. East Java.</em></p> Nur Saidatul Maknunah Vembri Aulia Rahmi ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1544 1553 10.47467/reslaj.v6i3.5597 Analisis Pengaruh Celebrity Trust terhadap Konstruk Kredibilitas dan Ekuitas Merek Kosmetik Lokal Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5598 <p><em>The rapid development in the cosmetics industry in Indonesia has triggered competition between companies. The marketing strategy using celebrity endorsements is one of the strategies often used by cosmetic companies. Supported by the Korean wave phenomenon in Indonesia, several local cosmetic industry companies have started using celebrity endorsements with South Korean celebrities. This study aims to determine the effect of celebrity trust on advertising credibility, brand credibility, and brand equity in local cosmetic companies that endorse celebrities with South Korean celebrities. The data in this study were obtained through online questionnaires distributed through social media. Data were obtained from 222 respondents then analysed using the&nbsp; PLS-SEM method. The research analysis results show that celebrity trust is positively and significantly related to advertising and brand credibility. Advertising credibility and brand credibility are positively and significantly related to brand equity.</em></p> Marelita Rinaldi ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1554 1566 10.47467/reslaj.v6i3.5598 Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan: https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5599 <p><em>This research examines the influence of the variables Current Ratio, Debt to Equity Ratio, and Gross Profit Margin on the value of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The time period covered in this research is 4 (four) years, namely 2019 to 2022. This research uses secondary data, namely collecting information from annual financial reports which include the variables Current Ratio, Debt to Equity Ratio, and Gross Profit. Margins. This data was obtained from 11 samples of companies in the Automotive and Components Subsector Manufacturing sector listed on the Indonesia Stock Exchange (BEI). This research aims to evaluate the influence of these variables on company value. Data processing and analysis methods include descriptive statistical analysis, linear regression on panel data (using the Chow test and Hausman test for selection), multiple linear regression analysis on panel data, hypothesis testing (involving the T test and F test), and data analysis evaluation. coefficient of determination. The results and discussion of the research are that the Current Ratio has a positive but not significant effect on company value, the Debt to Equity Ratio has a negative but not significant effect on company value, and Gross Profit Margin has a positive and significant effect on company value</em><em>.</em></p> Cindy Eka Cahyaningtias Imron Rosyadi ##submission.copyrightStatement## 2023-11-22 2023-11-22 6 3 1567 1577 10.47467/reslaj.v6i3.5599 Pengaruh Struktur Modal Struktur Aktiva dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4729 <p>The purpose of this research is to describe the effect of financial structure, asset composition, and liquidity level on the profits of manufacturing companies listed on the Indonesia Stock Exchange. Over a period of 24 months, 78 companies in the manufacturing sector suffered losses due to sampling. It was successfully studied that the impact of asset structure on profitability was not significant, the impact of capital structure on real profitability, and liquidity had a significant impact on manufacturing companies based on this study.</p> <p><strong>Keywords:</strong> Capital Structure, Asset Structure, Liquidity, Profitability</p> Nur Fatmawati Anggraini Istiatin Istiatin Sri Hartono ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1578 1585 10.47467/reslaj.v6i3.4729 Intervensi Pemerintah terhadap Harga Gabah https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5550 <p><em>Basically, the government and private sector have an important role in realizing economic conditions in a country. The problem in the market is the market mechanism and all its problems, therefore, to correct failures and overcome these problems, the government must play a role in ensuring efficiency, equality and stability. The aim of this research is to explain how the government intervenes in the mechanisms of problems that occur in the market in accordance with sharia guidelines in order to achieve good muamalah relations. Government intervention in the market can be carried out if the government finds evidence that market traders are committing acts of ihtikar towards their goods/products and there is a monopoly in the market. This research uses qualitative research methods by collecting data through literature studies from relevant sources. From the research, it can be concluded that the government's intervention in dealing with the problem of increasing grain prices includes: Determining restrictions related to purchasing prices by the National Food Agency (Bapanas), government supervision/controlling can increase its supervision of the grain market to prevent monopolistic practices or unfair price manipulation. fair, carrying out the Cheap Food Movement (GPM), preparing CBP stocks in Bulog, diversifying consumption, and finally by socializing the public to shop wisely.</em></p> Lily Astrin Amin Wahyudi ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1586 1598 10.47467/reslaj.v6i3.5550 Implementasi Program Penilaian Kepatuhan terhadap Standar Pelayanan Publik oleh Ombudsman Republik Indonesia Perwakilan Jawa Timur https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5557 <p><em>This research aims to describe the implementation of compliance assessments with public service standards by the Republic of Indonesia Ombudsman representing East Java. The research method uses descriptive qualitative. Assessing compliance with public service standards is the duty and authority of the Ombudsman of the Republic of Indonesia as the supervisor of public services. This program for assessing compliance with public service standards has been designed as a form of supervision by the Ombudsman of the Republic of Indonesia regarding public service standards. This compliance assessment program is used to ensure that in public services there are no more maladministrative activities so that service recipients can be provided with the best service in order to provide a feeling of comfort and security to service recipients. The implementation of the compliance assessment carried out by the Ombudsman representative for East Java has been very good although there are still slight deficiencies in terms of employee resources in carrying out the compliance assessment. It can be concluded that the implementation carried out by the Ombudsman representing East Java has gone very well.</em></p> Fanny Andrianto Irawan Kalvin Edo Wahyudi ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1599 1610 10.47467/reslaj.v6i3.5557 Pengaruh Kualitas Pelayanan Pembayaran Pajak Kendaraan Bermotor terhadap Kepuasan Masyarakat di Kantor Bersama SAMSAT Ketintang Surabaya Selatan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5563 <p><em>This research aims to analyze the quality of service on the satisfaction of Motor Vehicle Taxpayers at the Ketintang Samsat Joint Office, South Surabaya. The methodology used in this research is of the quantitative variety, especially the quantitative descriptive type. The quantitative method as explained by Sugiyono (2015) is known as the positivistic method because of its foundation in the philosophy of positivism; However, this method is a scientific method because it is combined with scientific principles. Samsat is a single, one-stop administrative system. The Samsat Joint Office is one of the public service places, handling the payment of Motor Vehicle Tax (PKB), Motor Vehicle Title Fee (BBNKB) and also Mandatory Road Traffic Accident Fund donations (SWDKLLJ). Based on data obtained by researchers directly from the research object, the South Surabaya Samsat Joint Office (Samsat B) which is located on Jalan Ketintang Sraten was inaugurated for use by the East Java Provincial Secretariat on April 29 2000, the South Surabaya Samsat building was built on a land area of 5,945 m2 and a building covering an area of 5,400 m2 consisting of two floors, each measuring 378 m2, the status of this land is owned by the East Java Provincial Government with Certificate Number: 35 LAK 245248 dated 01 October 1997. Based on the discussion and conclusions that can be drawn, namely the Samsat Office in Kentintang Selatan, Surabaya, still has some room for improvement in terms of responsiveness in providing services to customers, as well as extensive employee knowledge and insight, as well as skills in carrying out their duties, politeness towards patients, and other aspects of guarantees or guarantees, need to be improved . It is hoped that it can be used as evaluation material to improve service quality, especially at the Surabaya City Samsat office.</em></p> Elang Bahar Perkasa Tukiman Tukiman ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1611 1622 10.47467/reslaj.v6i3.5563 Konsep Pemasaran Islam pada Unit Usaha Pesantren “Gambia Department Store” https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5564 <p><em>Islamic marketing is marketing that focuses on creating value and optimizing benefits based on honesty, justice, openness, and sincerity in accordance with the principles of transactional agreements in Islam. Gambia Department Store is one of the cottage business units that should apply the concept of Islamic marketing and Islamic values of the cottage in terms of marketing. The research method used in this research is field research with a qualitative approach. The data collection technique uses interviews and observations. While the data analysis uses inductive analysis. The purpose of this research is to find out the suitability between the marketing concept applied by Gambia Department Store with the 7P's Islamic marketing concept and to find out the Islamic values of the cottage applied by the managers of Gambia Department Store in its marketing activities. The result of this research is that Gambia Department Store has implemented Islamic marketing concept based on Islamic teachings. This is evidenced by the conformity between the marketing concept applied by Gambia Department Store and the integration of the 7P's Islamic marketing concept. In addition, Gambia Department Store also applies Islamic values in the marketing activities carried out, such as the value of honesty, discipline, order and sincerity of the staff and employees in the management and marketing of the goods in Gambia Department Store.</em></p> Sayyida Alya Izzati Amin Wahyudi ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1623 1637 10.47467/reslaj.v6i3.5564 Analisis Motivasi Kinerja Karyawan PT. Kelola Mina Laut Gresik https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5602 <p><em>This research aims to analyze the motivational factors that influence employee performance at PT Kelola Mina Laut Gresik. The research method uses a qualitative approach with data collection through interviews. The research sample consisted of 20 respondents who were employees from various company divisions. The analysis results show that intrinsic motivation, such as recognition, responsibility, and opportunities for development, has a significant positive impact on employee performance. Apart from that, extrinsic factors such as financial incentives and work environment also have a strong influence on performance. These findings illustrate the importance of paying attention to aspects of intrinsic and extrinsic motivation in improving employee performance at PT Kelola Mina Laut Gresik. The practical implication of this research is the need for companies to pay attention to the recognition system for achievements, provide appropriate incentives, and create a work environment that supports employee development. This research contributes to company management in designing more effective motivation strategies to improve employee performance, which in turn can have a positive impact on productivity and work quality at PT Kelola Mina Laut Gresik.</em></p> Robi'atul Adawiyah Aries Kurniawan ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1638 1645 10.47467/reslaj.v6i3.5602 Sustainable Development Goals (SDGS) dan Indonesia Maju: Dakwah Tasawuf Sebagai Model Moderasi Kebangsaan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5603 <p><em>This research aims to analyze the da'wah of Sufism as a model of nationality in the Sustainable Development Goals for an advanced Indonesia This research is classified as qualitative with the theory plus phenomenological approach developed by Jonathan A. Smith. Data were collected through in-depth interviews, observations, and documentation involving leaders in Penajam Paser Utara. The data that has been collected is analyzed with phenomenological steps, namely: (1) reading and rereading, (2) initial noting, (3) developing emergent themes, (4) searching for connections across emergent themes, (5) moving the next cases, (6) looking for pattenrn across cases. The results showed that tasawuf da'wah also uses normative law, starting from legal materials in the form of Laws, Presidential Regulations, Regulations of the National Research and Innovation Agency (BRIN), National Research Master Plan (RIRN), and RPJMN which are in line with sustainable development goals (SDGS) for advanced Indonesia, of course with the concept of tasawuf da'wah as a model of understanding from religious moderation to national moderation with a maqasyid sharia approach and so far Indonesia is still struggling with religious moderation not yet reaching national moderation, so, the results are still repressive.</em></p> Sholahuddin Sholahuddin Sadari Sadari ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1646 1654 10.47467/reslaj.v6i3.5603 Haqiqah dan Majaz dalam Kaitanya dengan Ta’wil https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5612 <p><em>One of the problems in the study of haqiqah and majaz involves the field of language and literature. In the field of Arabic language and literature studies, there is a branch of science, called Balaghoh Science, whose topic of study is haqiqah and majaz as written in this article. Balaghoh science is one of the tools to comprehensively understand the Qur'an, Al-Hadith, Arabic texts or expressions, both from the perspective of lafadz and its meaning. In addition, this science is also closely related to other sciences, including ushul fiqh, tafsir, hadith, tasawwuf, and so on. Understanding haqiqah and majaz is very important in understanding Arabic texts and expressions, especially understanding the Qur'an and Al-Hadith. In Quranic studies, the concepts of haqiqah and majaz are closely related to the issue of ta'wil. Basically, haqiqi expressions do not require ta'wil, while majazi expressions require ta'wil, which is the transfer of outer meaning to inner meaning, namely the meaning behind the apparent, based on rational justifications, taking into account the context and linguistic rules. The writing in this article uses qualitative research methods with a literature study approach. The sources of data for this paper are taken from books, books, and other sources related to the discussion. This article tries to discuss briefly about haqiqah and majaz in relation to ta'wil. Therefore, some of the discussions review: the concept of haqiqah, majaz, and ta'wil; classification of haqiqah; classification of majaz; haqiqah and majaz in the problem of ta'wil; and haqiqah-majaz and ta'wil, between bayani and 'irfani.</em></p> Abu Nasir ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1655 1666 10.47467/reslaj.v6i3.5612 Implementasi Program Jalan Pintas dalam Pelayanan Administrasi Kependudukan di Dispendukcapil Kabupaten Pasuruan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5618 <p><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Program Jaringan Pelayanan Penyandang Disabilitas (Jalan Pintas) merupakan program yang dibuat oleh Dispendukcapil Kabupaten Pasuruan karena arahan dari Dirjen Dukcapil untuk membuat gerakan program jemput bola bagi penyandang disabilitas dalam pelayanan administrasi kependudukan. </span><span style="vertical-align: inherit;">Tujuan penelitian ini adalah untuk mengetahui implementasi program Jaringan Layanan Disabilitas (Jalan Pintas) dalam pelayanan administrasi kependudukan di Dispendukcapil Kabupaten Pasuruan. </span><span style="vertical-align: inherit;">Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan teknik penentuan informan melalui purposive dan snowball sampling. </span><span style="vertical-align: inherit;">Teori yang digunakan adalah teori implementasi menurut David C. Korten yang dikutip oleh </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">(Christianingrum &amp; Djumiarti, 2019) </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">yang mempunyai 3 indikator antara lain kesesuaian program dengan kelompok sasaran, kesesuaian program dengan organisasi pelaksana, dan kesesuaian kelompok sasaran ke organisasi pelaksana. </span><span style="vertical-align: inherit;">Hasil penelitian menunjukkan bahwa implementasi program Jalan Pintas dalam pelayanan administrasi kependudukan telah berjalan dengan baik. </span><span style="vertical-align: inherit;">Hal ini dibuktikan dengan puluhan kali aksi jemput bola yang menandakan bahwa program Jalan Pintas merupakan program yang tepat dan dibutuhkan oleh para penyandang disabilitas. </span><span style="vertical-align: inherit;">Namun pada indikator kesesuaian kelompok sasaran dengan organisasi pelaksana, ditemukan bahwa program Jalan Pintas tergolong pasif karena menunggu laporan dari pemerintah desa, masyarakat, atau Dinas Sosial agar program tersebut dapat dilaksanakan. bisa diimplementasikan.</span></span></em></p> Mochammad Rendy Eflizar Julian Agus Widiyarta ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1667 1680 10.47467/reslaj.v6i3.5618 Determinan Kemiskinan: Studi Kasus 10 Kota/Kabupaten di Provinsi Nusa Tenggara Barat Periode 2017-2022 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5635 <p><em>Poverty is a condition when a person cannot fulfill their basic needs or live a decent life. Poverty basically arises due to many factors such as difficulty finding work, limited capital, low quality of education and other factors. This research aims to study how the GRDP rate, unemployment rate, and human development index affect the poverty rate of 10 cities/districts in West Nusa Tenggara in the period 2017-2022. Secondary data is used in this technique and uses panel data regression to analyze the data. The model selection test results show that the Fixed Effect Model is the best. According to the partial significance test results, the human development index affects the poverty rate at alpha α (0.05). The coefficient of determination (R<sup>2</sup>) is 0.994, which means that the simultaneous contribution of the independent variable to the dependent variable is 99.4 percent. Other additional variables not included in the model affect the remaining part.</em></p> Muti Dian Pramesti Agung Riyardi ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1681 1691 10.47467/reslaj.v6i3.5635 Analysis Of Financial Performance In The Metal Sub-Sector And The Like On The Indonesian Stock Exchange For The Period 2018-2022 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5651 <p><em>This study was conducted with the aim of knowing the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return on Equity (ROE) in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2018-2022. The methods used are statistical analysis and descriptive analysis, then the model selection / feasibility test, namely the chow test, followed by the classical assumption test. Meanwhile, hypothesis testing uses multiple linear regression analysis tests, t statistical tests, f statistical tests and adjusted R-squared tests. The data source of this research comes from (www.idx.co.id and www.ajaib.co.id) in the form of secondary data. The sampling technique in this study used purposive sampling technique. The data is then analyzed using panel data regression through the Eviews 10 program. Based on the results of the Classical Assumption Test, Partial Test and Simultaneous Test. It can be concluded that the results of the Classical Assumption Test show that it meets the requirements and there are no significant problems with both the Multicollinearity Test and the Heteroscedasticity Test. The results of this study indicate that CR, DAR, DER and NPM have an effect on ROE in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2018-2022 either partially or simultaneously. </em></p> Hasbi Abdul Al-Wahhab KH Dorojatyas Nuroska Hutomo Ahmad Rodoni ##submission.copyrightStatement## 2023-11-29 2023-11-29 6 3 1692 1704 10.47467/reslaj.v6i3.5651 Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5658 <p><em>This study aims to examine the effect of Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio on firm value. The research was conducted on 196 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. A sample of 77 companies was selected with purposive sampling method. This research uses quantitative method and panel data regression analysis using the Eviews Version 12 software to determine the relationship between variables. The results showed that partially Return On Asset, Debt to Equity Ratio, Current Ratio, and Price Earning Ratio have a positive and insignificant effect on firm value. While Total Asset Turnover has a negative and insignificant effect on firm value. Then, simultaneously Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio have an significant effect on firm value.</em></p> Rahma Nengsi ##submission.copyrightStatement## 2023-12-01 2023-12-01 6 3 1705 1722 10.47467/reslaj.v6i3.5658 Pengaruh Dimensi Fraud Crowe Pentagon Terhadap Kecurangan Akademik Mahasiswa https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5659 <p><em>The purpose of this study was to determine how aspects of the Fraud</em><em> Crowe</em><em> Pentagon affect academic fraud among students. The sample in this study were undergraduate accounting students of the Faculty of Economics and Business, Bengkulu University. The sampling technique used was purposive sampling, with criteria including undergraduate accounting students who are still active, registered at Bengkulu University, accounting students who have taken behavioral accounting and auditing I and II courses, and accounting students in semesters 5, 7, and 9. The sample used was 100 participants obtained by distributing questionnaires via Google Form. SmartPLS 4 is the analysis tool used in this study. The results of this study indicate that fraud is not influenced by pressure, rationalization, competence, or arrogance, but is influenced by opportunity. Opportunity has a positive and significant effect of 0.001 on academic fraud of undergraduate accounting students at Bengkulu University.</em></p> Yolanda Apriyeni Sipayung ##submission.copyrightStatement## 2023-12-01 2023-12-01 6 3 1723 1736 10.47467/reslaj.v6i3.5659 Analisis Implementasi Maqashid Syariah pada Rumah Sakit Berkompetensi Syariah di Indonesia Sebagai Unique Value Preposition https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5663 <p><em>This article&nbsp; explain the implementation of maqashid syariah in&nbsp; sharia-competent hospitals&nbsp; in&nbsp; Indonesia. The analysis of the fulfillment of maqashid sharia in&nbsp; sharia hospital services aims to display&nbsp; a unique value preposition to take a niche in the healthcare market.&nbsp; Maqashid Syariah was chosen because Islamic values in sharia hospital services are a critical factor which is one of the considerations for consumers in choosing health services. This research uses the library research method by conducting a review of books, journals, articles, and various other references related&nbsp; to sharia maqashid then the researcher processes the data by analyzing its application to sharia hospital services. The results showed that sharia-competent hospitals have implemented the fulfillment&nbsp; of sharia maqashid in their service quality standards, namely religious protection (hifdz ad-din), life protection (hifdz an-nafs), protection of offspring (hifdz an-nasl), protection of reason (hifdz al-aql), and protection of property (hifdz al-mal).</em></p> <p><strong><em>Keywords</em></strong><em>: <strong>Maqashid Syariah; Sharia Hospital; Islamic Service Quality Dimensions; Unique Value Prepositions</strong></em></p> Siti Yuhanah Muhajirin Muhajirin Hasbi Abdul Al-Wahhab KH ##submission.copyrightStatement## 2023-12-01 2023-12-01 6 3 1737 1745 10.47467/reslaj.v6i3.5663 Pemanfaatan Wakaf Tanah untuk Pembangunan Infrastruktur di Bengkulu https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5672 <p><em>Financing is an important factor in empowering waqf land to become productive waqf. Waqf is an innovation to empower waqf assets to make them productive. Bengkulu is one of the regions that has extensive waqf, but its management is not yet optimal. The potential for waqf in Bengkulu is very large and from a number of waqfs which are generally used for mosques, prayer rooms, Islamic boarding schools, madrasas, cemeteries and social services. The management pattern is still traditional and not yet productive. The ability of the waqf nadzir is also the reason why the management pattern is still traditional. The method used in this research is a qualitative approach to literature study with descriptive methods. The data used is primary data and secondary data. The results of this research are the lack of productivity of waqf land in Bengkulu, the obstacles that occur in less productive land waqf and solutions to the obstacles that occur in Bengkulu.</em></p> Devi Ayu Halimatusyadiah Halimatusyadiah ##submission.copyrightStatement## 2023-12-01 2023-12-01 6 3 1746 1763 10.47467/reslaj.v6i3.5672 Pengaruh Corporate Governance, Financial Flexibility terhadap Earnings Quality Perusahaan Sektor Bank Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5682 <p><em>This study aims to analyze the effect of three characteristics of the audit committee, which are audit committee independence, audit committee size, and number of audit committee meetings, which are the implementation of corporate governance and financial flexibility, as independent variables, on earnings quality as the dependent variable. The population in this study are financial companies in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. This study uses a purposive sampling method, and the type of data collected in this study is a type of secondary data with the method of collecting documentation studies and literature studies. The data analysis method used in this study is multiple linear regression analysis, which has qualified classical assumption testing. The results of this study indicate that there is no significant impact of the variables of financial flexibility, audit committee independence, and size on earnings quality. Meanwhile, the variable number of audit committee meetings has a positive and significant impact on earnings quality, which, if implemented consistently, will increase earnings quality and reduce attempts to manipulate earnings by company management.</em></p> Nurul Aisyah Rahmalita Saiful Saiful ##submission.copyrightStatement## 2023-12-01 2023-12-01 6 3 1764 1776 10.47467/reslaj.v6i3.5682 Gambaran Kadar Hemoglobin dan Karbon Monoksida pada Pedagang Sate https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5708 <p>Asap sate mengandung polutan yang beernama karbon monoksida (CO). Karbon monoksida (CO) merupakan zat yang tidak berwarna dan tidak berbau, tetapi mengandung racun yang dapat berdampak buruk bagi kesehatan manusia khususnya akan berpengaruh pada kadar hemoglobin pada tubuh. Tinjauan sistematis pada literature review ini bertujuan untuk menggambarkan kadar hemoglobin dan karbon monoksida (CO) pada pedagang sate.&nbsp;Penelitian ini merupakan literature review, sehingga data base yang digunakan dalam pencarian artikel ini menggunakan sumber sekunder yang berasal dari google scholar dan sage publication dengan kata kunci “hemoglobin, karbon monoksida, Carbon Monoxide (CO)” yang telah dilakukan peneliti sebelumnya baik yang ada di dalam negeri maupun di luar negeri. Dari total 300 artikel, akhirnya diperoleh 5 artikel yang relevan dengan judul yang dibuat oleh peneliti. Dari 5 artikel pilihan tersebut diperoleh data bahwa zat yang terdapat pada asap sate memiliki pengaruh terhadap kadar hemoglobin dalam tubuh. Semakin lama terpapar asap maka beresiko tinggi kadar hemoglobin pada tubuh penjual sate akan semakin menurun. Hal ini tentu tidak baik bagi kesehatan tubuh. Oleh sebab itu penjual sate disarankan menggunakan APD (Alat Pelindung Diri) berupa masker untuk meminimalisir penyerapan zat yang terkandung dalam asap sate. Karbon monoksida (CO) dapat memengaruhi kadar hemoglobin pada tubuh pedagang sate.</p> Yuvita Yuvita Surahma Asti Mulasari Dyah Suryani ##submission.copyrightStatement## 2023-12-05 2023-12-05 6 3 1793 1800 10.47467/reslaj.v6i3.5708 Pemberdayaan Ekonomi Kelompok Penerima Manfaat Program Keluarga Harapan Melalui Kelompok Usaha Bersama (KUBE) di Kecamatan Laweyan Kota Surakarta https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5709 <p><em>The purpose of this study is to determine the empowerment process and the impact of economic empowerment in improving welfare and changing the mindset carried out by the Family Hope Program (PKH) Beneficiary Group (KPM) through the Joint Business Group (KUBE) in Laweyan District, Surakarta City. The type of research used is a descriptive research method with a qualitative approach. Data sources in this study were obtained from observation, interviews, and documentation</em><em>. Sampling using purposive sampling. The empowerment carried out by Jajar Cemerlang and Kerten Berkah kube is in terms of managing e-stalls which are used as distribution points for disbursement of basic food aid. KUBE is an empowerment carried out in groups and under the supervision of PKH assistants in their respective regions. In the run, KUBE can improve the welfare both in terms of economic and social of its members. In Laweyan sub-district the running . In Laweyan District, the empowerment process is still limited when the schedule for food disbursement alone has not been developed through KUBE. However, when empowerment is carried out, every KUBE member can increase their income so that their daily needs can be fulfilled properly. In addition, the existence of KUBE can change the mindset of the community to no longer expect assistance from the government because the results obtained through KUBE are greater than the government assistance obtained.</em></p> Deva Pramudya Yosafat Hermawawan Trinugraha Dwi Astutik ##submission.copyrightStatement## 2023-12-07 2023-12-07 6 3 1801 1812 10.47467/reslaj.v6i3.5709 Pengaruh CSR, Technology dan CEO Education Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5723 <p>Penelitian ini bertujuan untuk mengetahui pengaruh <em>CSR</em>,<em>&nbsp;Technology </em>dan<em>&nbsp;CEO Education</em>&nbsp;terhadap Profitabilitas perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2022. Variabel independen dalam penelitian ini adalah <em>CSR</em>,<em>&nbsp;Technology, CEO Education</em>&nbsp;dan variable dependenya adalah Profitabilitas perusahaan. Jumlah sampel penelitian adalah sebanyak 26 perusahaan manufaktur<em>&nbsp;</em>dengan menggunakan <em>purposive sampling. </em>Hasil empiris dari penelitian ini menggunakan program <em>eviews </em>9 dengan regresi data panel. Berdasarkan hasil regresi data panel menunjukkan bahwa<em>&nbsp;</em><em>&nbsp;Technology </em>memiliki pengaruh terhadap Profitabilitas perusahaan, sedangkan<em>&nbsp;CSR </em>dan<em>&nbsp;CEO Education</em>&nbsp;tidak memiliki pengaruh terhadap Profitabilitas perusahaan.&nbsp;. Hasil penelitian ini diharapkan dapat menjadi acuan bagi perusahaan dan investor untuk meningkatkan Profitabilitas perusahaan.</p> Emil Fawwaz ##submission.copyrightStatement## 2023-12-07 2023-12-07 6 3 1813 1828 10.47467/reslaj.v6i3.5723 Analisis implikasi Etika Administrasi Publik dalam Praktik Jual Beli Data Warga untuk Pemilu : Tinjauan terhadap Praktik Jual Beli Data Warga sebagai Tantangan Etis https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5727 <p><em>This research aims to analyze the ethical implications of public administration in the practice of buying and selling citizen data for general election purposes (Pemilu). A review was conducted of the practice of buying and selling citizens' data as an ethical challenge that can affect integrity and transparency in public administration. Through a qualitative approach, this research investigates the extent to which these practices can threaten the ethical principles of public administration, especially those related to privacy, security and fairness. It is hoped that the research findings will provide in-depth insight into the impact of the practice of buying and selling citizen data on ethical values ​​in the context of public administration. The implications of this research can be used as a basis for formulating more effective ethical guidelines in managing citizen data, especially in the context of election preparation and implementation.</em></p> Adinda Najwa Hasbana Alifia Nurizma Ardeta Naafi Gerda Dewanti Kusnar Budi ##submission.copyrightStatement## 2023-12-07 2023-12-07 6 3 1829 1834 10.47467/reslaj.v6i3.5727 Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5485 <p>&nbsp;</p> <p><em>Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements.</em></p> <p><strong><em>Keywords : Cash Flow Shenanigans, Fraud, Financial Reports</em></strong></p> Dhea Aristy Pricylia Martinus Budiantara ##submission.copyrightStatement## 2023-12-08 2023-12-08 6 3 1835 1846 10.47467/reslaj.v6i3.5485 Perkembangan Arsitektur dan Fungsi Kelenteng Tjo Soe Kong di Tanjung Kait Tahun 1959-2018 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/3394 <p><em>This study aims to explain the history, development building form, and explain the function of Tjo Soe Kong Temple in Tanjung Kait. Historical methods used in research consisting heuristics, source criticism, interpretation, and historiography. The results showed that the establishment of the Tjo Soe Kong Temple was related Kongco Tjo Soe Kong to the expansion of sugarcane land. The construction was carried out by residents of Chinese descent were immigrants from Anxi district, in early decades of the 18th century to be precise in 1792, and has undergone several physical changes the building with addition of modern construction. First renovation in 1959, condition the building was made of wood, bamboo and blocks were replaced with bricks and cement to strengthen the building. Second renovation in 2018, namely repairing the roof, walls, poles, fences, and ornaments. As well as the structure of the wall construction is coated with granite which serves to add to the impression of beauty of the building without losing its original shape. Establishment of the Tjo Soe Kong Temple follows general rules of feng shui but not completely. The function of the temple building is use as a place of worship for Buddhists, center for social activities and assimilation of arts, historical marker of development of Chinese community, a place where spiritual teachings also used for recreation because it’s crowded with visitors and open to public. Addition of red bridge building with fish pond to enjoy the beautiful scenery at the Tjo Soe Kong Temple.</em></p> Fillah Hania Baasila Yuni Maryuni Tubagus Umar Syarif Hadi Wibowo ##submission.copyrightStatement## 2023-12-10 2023-12-10 6 3 1847 1869 10.47467/reslaj.v6i3.3394 Konsep Manajemen Resiko dalam Al-Quran https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5761 <p><em>This is a new author's manual and a template for Resligion Education Social Laa Roiba Journal (RESLAJ). Published every February and&nbsp; August since 2019. Articles must start with Article Title followed by Author Name and Affiliate Address and abstract. This part of the abstract must be typed in 150-250 word counts. Especially for the abstract, use the Cambria font, measuring 10 pt. Single space per line in this article. If the article is written in Indonesian, the abstract should be typed in English and Indonesian. Meanwhile, if the article is written in English, the abstract must be typed in English only. The abstract is typed as concisely as possible and consists of: research objectives, methods, results and discussion and brief conclusions. 250 words maximum. Abstract should only be typed in one paragraph and in one column format<strong>.</strong></em></p> <p><strong><em>Keywords: Risk Management, Islamic Economics, Tafsir Surah Al-Kahf:71. </em></strong></p> <p><strong>&nbsp;</strong></p> Rizka Nasution Rizka Adlia Yuannisa Sugianto Sugianto ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1870 1879 10.47467/reslaj.v6i3.5761 Determinan Kecurangan (Fraud) Berdasarkan Teori Triangle Fraud https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5815 <p>Tujuan dilakukannya penelitian ini yaitu untuk mengidentifikasi pengaruh dari variabel X yaitu kesempatan, tekanan, dan rasionalisasi terhadap&nbsp;variabel Y yaitu&nbsp;kecurangan atau <em>fraud</em>. Penelitian ini dilakukan di PT. XYZ dimana perusahaan ini&nbsp;merupakan&nbsp;salah satu&nbsp;perusahaan waralaba terbesar di Indonesia. Penelitian ini didasarkan pada Teori <em>Triangle Fraud </em>dimana teori ini membahas ketiga faktor pemicu kecurangan atau <em>fraud</em>. Responden&nbsp;yang digunakan dalam penelitian ini&nbsp;adalah karyawan pada PT XYZ,&nbsp;dimana populasi yang diambil yaitu seluruh karyawan PT.XYZ dan sampelnya adalah kru toko yang bekerja di PT.XYZ. Data yang digunakan pada penelitian ini merupakan data primer yang diperoleh dari penyebaran kuisioner sebanyak 110 responden. Dimana dari 110 responden yang disebar, &nbsp;sebanyak 98&nbsp;orang&nbsp;diantaranya memberikan jawaban yang valid. Pengolahan data pada penelitian ini menggunakan aplikasi SPSS 29. Pengujian data&nbsp;menggunakan&nbsp;metode&nbsp;analisis linier berganda. Hasil yang diperoleh pada penelitian ini yaitu kesempatan, tekanan, dan rasionalisasi memiliki dampak positif terhadap tindakan kecurangan<em>&nbsp;(Fraud).</em></p> Sari Salsabilla Rahayu Syaiful Syaiful ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1880 1891 10.47467/reslaj.v6i3.5815 Pengaruh Need For Uniqueness dan Bandwagon Effect terhadap Purchase Intention Melalui Value-Expressive Function Of Attitude Sebagai Variabel Intervening: Studi Empiris pada Hijab Buttonscarves https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5816 <p><strong><em>This research aims to test and analyze the influence of need for uniqueness and bandwagon effect on purchase intention through the value-expressive function of attitude as an intervening variable. Sampling uses purposive sampling, which is a type of non-probability sampling in which the sampling technique uses certain considerations. The number of samples in this study was 150 respondents. The data analysis technique in this research uses a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The research results show that the need for uniqueness and the bandwagon effect have a significant effect on the value-expressive function of attitude. Need for uniqueness and bandwagon effect have a significant influence on purchase intention. Value-expressive function of attitude has a significant effect on purchase intention. Value-expressive function of attitude mediates the indirect influence of need for uniqueness and bandwagon effect on purchase intention. All hypothesis testing results show a strong level of significance and reliability. The implication of these findings is the importance of Buttonscarves in designing a marketing strategy that not only emphasizes product exclusivity, but is also able to exploit consumers' desires to express their personal values through the products they buy</em></strong></p> Meydiawati Meydiawati Wenny Pebrianti Nur Afifah Erna Listiana ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1892 1903 10.47467/reslaj.v6i3.5816 Pengaruh Pengendalian Internal dan Kecerdasan Spiritual terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa di Kec. Buliyohuto https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5827 <p><em>Study This aim For analyze Influence Internal Control and Spiritual Intelligence Prevention Fraud in Village Fund Management in the District Boliyohuto. Deep method study This use approach quantitative. Data used in study This is the primary data obtained with spread questionnaire to device villages in the District Boliyohuto . Amount sample in study This amounting to 78 respondents. Deep data analysis study This use analysis multiple linear regression. Research result This show that Internal Control and Spiritual Intelligence have an influence in a way partial and simultaneous to Prevention Fraud. Coefficient in study This of 30.7% which is significant variable Prevention Fraud in study This explained by variables Internal Control and variables Spiritual Intelligence is 30.7%.</em></p> Mardlia A. Buato Niswatin Niswatin Amir Lukum ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1904 – 1915 1904 – 1915 10.47467/reslaj.v6i3.5827 Peran Fear of Missing Out (FoMO) Sebagai Moderator Antara Kesejahteraan Subjektif dengan Narsisme pada Dewasa Muda Pengguna Instagram https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5828 <p><em>Social media are a forum for people to search for and share information in the form of writing, videos and images. The presence of social media has given rise to a digital anxiety known as Fear of Missing Out (FoMO). One of the popular applications is Instagram. Considering the large number of users of the Instagram application, researchers are interested in conducting research on the role of Fear of Missing Out (FoMO) as a moderator between Subjective Well-Being and narcissism in young adult Instagram users. The research was conducted using a non-probability sampling method (purpose sampling) and respondents aged 20-30 years used the Google Form platform. Data processing uses SPSS with reliability test parameters. Based on the results of data analysis, there is a negative and significant relationship between Subjective Well-Being and Fear of Missing Out (FoMO) and there is a positive and significant relationship regarding the relationship between narcissism and FoMO among Instagram users among young adults aged 20- 30 years. The results of this research are that FoMO is not related to SWB, while Narcissism can be a moderator of the respondent's Fear of Missing Out (FoMO) trend.</em></p> Daffa Aulia Zulfa Sandi Kartasasmita ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1916 1929 10.47467/reslaj.v6i3.5828 Public Values Program Santunan Kematian Bagi Masyarakat Miskin di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5831 <p><em>This research aims to explain the public value of the poor death compensation program in Bojonegoro Regency as perceived by the general public. The Death Compensation Program for the Poor in Bojonegoro Regency is designed to provide assistance to poor heirs whose family members have died as a manifestation of the concern of the Bojonegoro Regency Government. This research uses Mark Moore's public value theory, Legitimacy and Support, Operational Skills, and Substantial Value. This research uses a descriptive method with a qualitative approach. In this study, a purposive sampling strategy was used to identify informants. Through research it is known that the Death Compensation Program for the Poor in Bojonegoro Regency has received support from the community, from an operational capability perspective supported by quality human resources, technology and finance. In terms of substantial value, it has benefits from economic value, social and social value, and political value. Although there are still several obstacles, especially in terms of data filling by the public and telecommunications networks</em><strong><em>.</em></strong></p> Putri Handayani Ahmad Suprastiyo Heny Suhindarno ##submission.copyrightStatement## 2023-12-14 2023-12-14 6 3 1930 1939 10.47467/reslaj.v6i3.5831 Pengaruh Kesulitan Keuangan terhadap Likuiditas Bank yang Dimoderasi oleh Sentimen Investor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5695 <p><em>This research aims to determine how investor sentiment factors influence the relationship between financial distress and bank liquidity. This research was conducted as a form of empirical gap in previous research, so this research was conducted to re-examine the effect of financial distress on bank liquidity by adding the investor sentiment factor as a moderating variable. The novelty in this research is the addition of the investor sentiment factor as a moderating variable which will strengthen the influence of financial distress on bank liquidity. The population in this study were banks listed on the Indonesia Stock Exchange (BEI) in 2019-2022 and the sample used was 37 banks with 148 observations. The data analysis method was carried out using multiple linear regression analysis with Moderation variables (MRA), with the help of Eviews software. The results of this study state that financial distress have no effect on bank liquidity and investor sentiment cannot strengthen or weaken the effect of financial distress on bank liquidity.</em></p> Norma Sanditya Fenny Marietza ##submission.copyrightStatement## 2023-12-04 2023-12-04 6 3 1777 1792 10.47467/reslaj.v6i3.5695 Pengaruh Beban Kerja terhadap Kinerja Karyawan Perumda Air Minum Tirta Ratu Samban Bengkulu Utara Dimediasi Perilaku Cyberloafing https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5484 <p>&nbsp;</p> <p><em>This study aims to investigate the effect of workload on employee performance at Perumda Air Minum Tirta Ratu Samban, North Bengkulu by considering cyberloafing behavior as a mediating variable. In this research, the author will use a quantitative approach to collect and analyze data. The research method used is a quantitative method. Total population 100</em> <em>employees and the number of samples used in this research was 65 respondents. Data was collected by distributing questionnaires via a Google Form link. The multiple linear regression method is used to analyze the influence of the independent variable on the dependent variable. and the samples used in the research used non-probability </em></p> <p><strong><em>Keywords: </em></strong><em>Workload,Performance,Cyberloafing</em></p> Maulida Nabila Ovika Praningrum Praningrum ##submission.copyrightStatement## 2023-12-16 2023-12-16 6 3 1793 1800 10.47467/reslaj.v6i3.5484 Pengaruh GDP (Gross Domestic Product) dan Angka Harapan Hidup (AHH) terhadap IPM (Indeks Pembangunan Manusia) di Indonesia dan Brunei Darussalam https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5862 <p>The Human Development Index (IPM) is a measure that measures a country's level of development based on three main dimensions: economic progress, social welfare, and health levels. GDP (Growth Domestic Product) and Life Expectancy (AHH) have a considerable influence on HDI. The purpose of this study is to compare the HDI between Indonesia and Brunei Darussalam and to find out factors such as AHH and GDP how much influence they have on HDI. The method used in this study is a quantitative method. The data collection method used was a literature review method based on secondary data obtained from the World Bank with a multivariable regression analysis model. The HDI of Indonesia and Brunei Darussalam is known to increase relatively every year, only in a few years it has decreased or has the same value. Factors such as AHH and GDP or GDP as a whole have influence and are related to HDI values. This can be seen in the test results obtained as in the normality test obtained by the two countries, which is proven to have normally distributed data, which illustrates that overall, for 30 years the HDI of the two countries has grown, although not significantly.</p> Wahyu Widianningrum Raja Alamsyah Harahap ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 1940 1951 10.47467/reslaj.v6i3.5862 Kemandirian Keuangan, Rasio Efisiensi, Rasio Solvabilitas Anggaran dan Rasio Pertumbuhan terhadap Financial Distress Pemerintah Daerah https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5868 <p><em>This study aims to prove empirically the effect of financial independence, efficiency ratio (level of capital outlay), budgetary solvency ratio, growth ratio to financial distress of district and city governments in East Java Province for the period 2018-2022</em><em>. This research method uses a quantitative approach. The sampling technique is a saturated sample (total sampling) obtained from a total sample of 190 observed data from 29 districts and 9 cities multiplied by five years of the observed period. The data analysis technique in this study uses binary logistic regression analysis. The results showed that Financial Independence and Efficiency Ratio (LCO) had a significant negative effect in predicting financial distress conditions, while the budget solvency ratio (BSR) and growth ratio had no effect in predicting financial distress conditions. The independent variables in this study explain 62.5 percent of the dependent variable, while the remaining 37.5 percent is explained by variable factors outside the study that are not considered by the researcher.</em></p> Nur Isro’atul Lailiyah Faizal Satria Desitama ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 1952 1973 10.47467/reslaj.v6i3.5868 Adaptive Governance dalam Mitigasi Bencana Banjir di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5870 <p><em>This research aims to find out and understand the concept of adaptive governance in managing flood disasters in Bojonegoro district. This research uses descriptive qualitative research methods using interview, observation and documentation techniques. In this research, there are several institutions involved in adaptive governance, starting from regional government, TNI, BNBP, medical personnel, social services. PMI, Flood Volunteers, BMKG, NGOs, Tagana, and several other volunteer organizations. Therefore, there is a need to strengthen formal institutions and informal institutions in handling annual disasters that occur in the Bojonegoro area by collaborating and encouraging governance that is responsive and responsive to natural disaster management.</em></p> <p><strong><em>Keywords : Adaptive Governance, Mitigation, Flood Disaste</em></strong></p> <p><strong>&nbsp;</strong></p> <p><strong>ABSTRAK</strong></p> <p>Penelitian ini bertujuan untuk mengetahui dan memahami konsep adaptive governance dalam penanggulangan bencana banjir dalam kabupaten bojonegoro, penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan Teknik wawancara, observasi dan dokumentasi. Adaptive governance dalam penelitian ini terdapat beberapa Lembaga yang terlibat mulai dari pemerintahan daerah, TNI, BNBP, Tenaga medis, Dinas social, PMI, Relawan Banjir, BMKG, NGO. Tagana, dan beberapa organisasir relawan lainnya. Maka dari itu dibutuhkannya penguatan antar Lembaga formal dan Lembaga informal dalam menangani bencana tahunan yang terjadi pada wilayah Bojonegoro dengan berkolaborasi serta mendorong tata Kelola yang responsive dan cepat tanggap terhadap penanggulangan bencana alam.</p> <p><strong>Kata kunci : Adaptive Governance, Mitigasi, Bencana Banjir</strong></p> Yani Dwi Yulianti Miftahul Huda Heny Suhindarno ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 1974 1984 10.47467/reslaj.v6i3.5870 Pengaruh Kualitas Layanan E-Form terhadap Tingkat Kepuasan Nasabah pada PT Bank Syariah Indonesia Kantor Cabang Mataram Pejanggik 1: Studi pada Mahasiswa Perbankan Syariah 2020/2021 UIN Mataram https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5898 <p><em>This research is a descriptive quantitative study which aims to examine the effect of e-form service quality on the level of customer satisfaction. The method used in this research is a quantitative method. The research population used 106 Islamic Banking students from the 2020/2021 Faculty of Economics and Islamic Business, UIN Mataram and the sample used was 85 people. Data collection techniques in research are observation, documentation and questionnaires. The data in this research was obtained from the results of distributing questionnaires to a sample of 85 people, all of whom were 2020/2021 Islamic Banking students at the Faculty of Islamic Economics and Business, UIN Mataram. Based on the results of the hypothesis test that has been carried out, the research results show that the electronic service quality variable has a significant effect as proven by the results of data analysis, namely, tcount 9.462 &gt; ttable 1.992, which means that there is an influence of electronic service quality on customer satisfaction. And, based on the results of partial analysis in simple linear regression, it can be seen that the significance value (Sig.) of 0.000 is smaller than &lt;0.05 and it can be concluded that H0 is rejected and H1 is accepted, which means that there is an influence of electronic services on the level of customer satisfaction. And the results of the path analysis showed that the influence of electronic service quality had a positive and significant effect on customer satisfaction with a coefficient of 0.519. And it can be concluded from the data obtained that the quality of electronic services has a significant and positive influence on the level of customer satisfaction.</em></p> Mar’atun Faizah ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 1985 1997 10.47467/reslaj.v6i3.5898 Wisata Kuliner pada Wisata Bahari di Pantai Mampie Polewali Mandar Sulawesi Barat https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5915 <p><em>The objectives of this research are (1) to find out the forms and types of culinary delights that can support marine tourism on Mampie Polewali Mandar Beach, West Sulawesi. (2) To find out strategies for developing culinary tourism to support marine tourism from the management at Mampie Polewali Mandar Beach, West Sulawesi. . The research method used is research with qualitative data type with data collection techniques using interviews, documentation and observation then analyzed using qualitative descriptive analysis techniques. The research results show that existing culinary tourism shows that there are many types of culinary available with various flavors and various forms which can actually be used as a product that can be marketed or sold in the marine tourism area of Mampie Beach, apart from that by collaborating with the local community to providing products, currently there is no culinary use so that the Mampie Beach marine tourism is not running optimally so that it is also not optimal in providing facilities and infrastructure for marine tourism. Apart from that, the importance of existing development strategies from the management as a supporter of marine tourism is known to show that the lack of initiative from the community, stakeholders and local government means that marine tourism will also continue as usual without other additional income. This is due to the lack of information obtained by the management regarding what things can support marine tourism, especially in increasing income, such as the existence of culinary tourism which will actually be a supporting thing for marine tourism at Mampie Beach.</em></p> Wim J Winowatan I Putu Suarta Rita Rita ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 1998 2007 10.47467/reslaj.v6i3.5915 Pengaruh Label Halal, Kualitas Produk dan Merk terhadap Minat Pembelian Skincare Artha https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5916 <p><em>Cosmetic products are one of the growing halal beauty products in Indonesia. Currently, the use of cosmetics is almost a primary need for women. The existence of opportunities in the cosmetics industry encourages various halal-labeled cosmetic manufacturers to innovate. This is done by producers to attract interest or meet consumer needs. Based on observations made in Robatal District, Sampang Regency, there is quite a lot of public interest in Skincare Artha, so this research will examine the aspects that influence public interest in Robatal District, Sampang Regency as consumers of Skincare Artha which includes aspects of halal labeling, product quality and brand. This study aims to determine the effect of halal labeling, quality and brand on purchasing Skincare Artha in Robatal District, Sampang Regency, while the independent variables are halal labeling, quality and brand. The data in this study were collected through questionnaires distributed to consumers who have bought and used Artha skincare in Robatal District, Sampang Regency. The research method used is quantitative. The population in this study are people in Robatal District, Sampang Regency who have bought or used Artha's skincare. With the data collected totaling 100 respondents. The data analysis tool used in this study uses multiple linear regression. The results of this study indicate that the halal label, quality and brand variables have a positive and significant effect on the purchase of Artha skincare in Robatal District, Sampang Regency.</em></p> Suyyinah Suyyinah Firman Setiawan ##submission.copyrightStatement## 2023-12-27 2023-12-27 6 3 2008 2020 10.47467/reslaj.v6i3.5916 Pemanfaatan Media Sosial dalam Meningkatkan Kinerja UMKM Menurut Perspektif Ekonomi Islam di Usaha Terang Bulan Legend Sidoarjo https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5730 <p><em>The use of social media has become a significant phenomenon in the business world, including Micro, Small and Medium Enterprises (UMKM). This article reviews how social media can improve the performance of UMKM from an Islamic economic perspective, with the Case Study of Terang Bulan Legend in Sidoarjo. First, social media gives UMKM wider access to market their products and services. This is in line with Islamic economic principles which encourage transparency and healthy competition in the market. With social media, UMKM can reach more consumers without having to incur large costs. Second, social media allows UMKM to build better relationships with their customers. In an Islamic economic perspective, building strong and mutually beneficial relationships with customers is highly valued. Social media facilitates more intensive interaction between UMKM and customers, thereby increasing customer loyalty. Third, social media makes it easier for UMKM to monitor market trends and consumer needs. By adhering to Islamic economic principles, UMKM can adapt more quickly to market changes and ensure their products and services remain relevant. In the Terang Bulan Legend Case Study in Sidoarjo, the use of social media has resulted in a significant increase in sales and profits. This is concrete evidence that social media can help MSMEs improve their performance, in accordance with Islamic economic principles that encourage fair and sustainable business. In conclusion, the use of social media in UMKM, such as Terang Bulan Legend in Sidoarjo, has a positive impact that is in line with Islamic economic principles. Social media helps UMKM expand their markets, build strong customer relationships, and stay competitive in an ever-changing market. All of this contributes to improving the economic and social performance of UMKM.</em></p> <p><strong><em>Keywords: Social Media, UMKM, Islamic Economics</em></strong></p> Silvia Abni Anggraeni Taufiqur Rahman ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2021 2031 10.47467/reslaj.v6i3.5730 Task Management System Untuk Osis https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5926 <p><em>Students are one of the important factors for the continuity of education in schools. Without students, school programs cannot be realized. Therefore, students need to be facilitated well so that school programs can move and successfully achieve educational goals. One of the facilities for developing student potential is the existence of an OSIS (Intra-School Student Organization). Writing articles uses the library research method. This article will reveal how the task management system can be utilized by the OSIS to manage work programs that will be carried out by joining in a system and then collaborating, coordinating, distributing tasks, and so on so that the work program can be carried out effectively and efficiently.</em></p> Mega Indera Pratiwi MN Alim Sumarno Erny Roesminingsih ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2032 2043 10.47467/reslaj.v6i3.5926 Watu Gilesan Jagung: Deskripsi, Eksistensi, Nilai Edukasi dan Rekomendasi Kebijakan Konservasi https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5930 <p><em>Watu gilesan jagung (the corn grinding stone) is a historical relic that had an important use in its time, namely for grinding corn kernels into corn rice or smaller grains. As technology develops, watu gilesan jagung are becoming obsolete. Some were even damaged or thrown away. In fact, watu gilesan jagung has symbolic values that are relevant for education. This research aims to describe, reveal the existence, outline symbolic values that are relevant for education and recommend conservation policies. The research approach used is qualitative. Data was collected using observation, interviews, FGD and document collection techniques. Data analysis uses interactive models and the validity of the data is tested using triangulation. The research results show several important things. First, watu gilesan jagung has a unique description/profile and is different from other relics. Second, the existence of watu gilesan jagung is considered threatened, because many are thrown away, damaged or removed because they are considered unusable. Third, watu gilesan jagung has values that are relevant to education, namely the value of religiosity, social values and the value of struggle. Apart from that, there is also learning potential that can be applied, namely appropriate technology and character education. Fourth, for conservation policy recommendations, we suggest that watu gilesan jagung can be registered as a cultural heritage object. However, if this recommendation is not acceptable, we propose another conservation policy recommendation, namely an integrated approach, including integration with education, tourism, community and social media.</em></p> Kalvin Edo Wahyudi Supranoto Supranoto ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2044 2056 10.47467/reslaj.v6i3.5930 Pajak Menurut Imâm Al-Juwayni, Studi Literatur Kitab Ghiyâthi Al-Umam Fi Iltiyats Al-Ẓulam https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5941 <p><em>Maqâṣid Al-Shari’ah as part ofUṣûl Al-fiqh, is an inseparable tool of a personMujtahidin interaction with reality. There are pros and cons in Tax as an issue in Islamic economics as a product of ijtihad, Imâm Al-Haramayn discusses this comprehensively, because he differentiates betweenAl-Naṣ (Text),Tafsir Al-Naṣ, andTaṭbiq Al-naṣ (text application). The concept is outlined in detail in the discussion of Tax in the bookGhiyâṭi Al-umam Fi Iltiyath Al-ẓulam. This research aims to determine the concept of taxation contained in the book Ghiyâthi al-Umam, which is an example of applicationMaqâṣid al-Syari'ah according to Imam al-Juwaynî. This research uses a qualitative approach, namely Library Research;Library Research. This research is based on the literature of Imâm Al-ḥaramayn and his thoughts. This research uses Uṣûl Al-fiqh analysis and the derivation of its implementation, including Maqâṣid al-Syari'ah and Qawâid Fiqhiyah. Then as a comparison include Muqâranah al-Aqwâl Bayna al-Ulamâ al-Mu'tabarîn. The results of this research emphasize the need for a more basic understanding in understanding the context that develops within the Islamic Ummah,Maqâṣid Al-Shari’ah as a bridge between text and reality, it was used by Imâm Al-ḥaramayn, a pioneer of scienceMaqâṣid Al-Shari’ah. The concept of non-ideality within the Muslim community, especially in the context of the state, requires scholars to look for the most ideal ideas in understanding current developments without losing their solid footing. Taxes in their application as state income whose legitimacy is recognized by Islamic Sharia have pros and cons, these cons depart from the consensus regarding the respectability of wealth. In this case, Imâm Al-ḥaramayn proposed a pattern that is application-basedMaqâṣid Al-Shari’ah as a response to the tax polemic.</em></p> Muhammad Taufik Bunyamin Hendri Tanjung Mahbuby Ali ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2057 2068 10.47467/reslaj.v6i3.5941 Evaluasi Program Kartu Pedagang Produktif Bagi Usaha Mikro Kecil dan Menengah di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5949 <p><em>The Productive Merchant Card Program is an MSME empowerment program created by the Bojonegoro Regency Government. This program is made so that people who work as traders can prosper with the facilities provided by this program. However, in its implementation, there are problems, among others, that this program should provide capital loans with low interest without collateral, it turns out that there is a guarantee, the nominal liquid loan is reduced from the amount proposed, and it turns out that there are still people who do not understand how to use the card. The purpose of this study is to assess how far the Productive Merchant Card Program is realized for MSME actors and to find out what factors affect the implementation of the program. This study uses William N. Dunn's Evaluation theory which contains six achievement indicators, namely, Effectiveness, Efficiency, Adequacy, Equity, Responsiveness, and Accuracy. The method used is a descriptive qualitative method with a case study strategy. The results of this study found that the Productive Merchant Card Program has not fully achieved the expected target so in its realization it has not fully benefited MSME actors or traders.</em></p> Mutmainah Mutmainah Esa Septian Cahya Lukita ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2069 2083 10.47467/reslaj.v6i3.5949 Public Values Kebijakan Relokasi Pasar Kota Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5955 <p><em>The market relocation policy aims to meet the economic needs or interests of the community and is related to better development. The government as a public service seeks to create good public value for society. As in this research, the aim is to describe the public value of the Bojonegoro City Market relocation policy. The research was conducted using descriptive qualitative research methods, with data collection techniques in the form of observation, interviews and documentation. This research focuses on Mark Moore's public value theory, including: legitimacy and support, operational capabilities, and substantively valuable. The results of this research indicate that the Bojonegoro City Market relocation policy has largely fulfilled Mark Moore's public value theory. It's just that at the beginning of the implementation of the policy, it received resistance from Bojonegoro City Market traders because it affected their income. As time went by, traders switched to the Tourism Market and felt the benefits tourists. Even traders' income increased by up to 50%. Supported by adequate facilities, people feel comfortable, safe and enthusiastic about shopping at the Tourism Market. </em></p> Salsa Bella Nurikma Novianti Ahmad Suprastiyo Sri Kasiami ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2084 2094 10.47467/reslaj.v6i3.5955 Inovasi Layanan Mobil Siaga Desa dalam Meningkatkan Pelayanan Publik di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5961 <p><em>The Bojonegoro Regency Government, through the Social Service, provides innovative Village Alert Car services to improve public services to village communities in Bojonegoro Regency. This innovation will be implemented in December 2022 as a service product innovation. This research aims to determine and describe the innovation of the Village Alert Car service. This research uses descriptive qualitative research with data collection techniques in the form of interviews, observation and documentation. Researchers use the Typology of Innovation theory according to Mulgan &amp; Albury in Muluk </em><em>(2008), </em><em>an innovation is said to be successful if the innovation is the result of the creation and implementation of product innovation, process innovation, method innovation, strategy or policy innovation, and system innovation. Based on this theory, the research results show that currently the Bojonegoro Regency Government has provided a safe and comfortable transportation model for village communities in the form of village standby cars. Apart from being easy to use, this transportation has no fees. It is hoped that the innovation of the village standby car service in Bojonegoro Regency will become a role model for other regions in meeting the needs of public facilities for village communities experiencing social emergencies. Although there are several obstacles that must be evaluated based on strategy or policy innovation, namely the outreach carried out by the village government must be improved further, because not all levels of society know about the village standby car policy or program. Even though there are complaints, it is not an obstacle in implementing the village standby car service and it continues to run.</em></p> Septia Dwi Riyani Esa Septian Heny Suhindarno ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2095 2108 10.47467/reslaj.v6i3.5961 Peran Stakeholder dalam Pencegahan Kekerasan Anak dan Pelecehan Seksual di Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5964 <p><em>Based on law NO. 35 0f 2024 a child is defined as someone who has not reached the agae of 18 years including unborn children. Children are also vulnerable to suffering physically, xsexually, mentally, and psycholgicallay because they are considered one of the groups that are easily victimized. According to a meta analysis the prevalence of Child Sexual Harrasement (CSA) in research from 24 countries is between 8 out of 31% of girls and 3 out of 17% of boys. This research aims to explain stakeholder involvement in mitigating violence and sexual harassment against children in Bojonegoro regency. Researchers investigate the significant issue of sexual violence and harassment targeting children and women. Researchers hope that this research will serve as a valuable resource for educational materials and as a reference for understanding and implementing sexual harassment and violence mitigation strategies. This research utilizes primary and secondary data sources. Using purposive sampling technique in selecting sources women and children Protection Empowerment Services as policy creator, Bojonegoro Regency PPA unit police and Genre Personnel as coordinators, facilitators, implementers, and accelerators. However all stakeholder are not working well in mitigating cases of violence and sexual harrasement in Bojonegoro Regency. Therefore interests are still not optimal in preventing violence and sexual harassment in Bojonegoro Regency.&nbsp;&nbsp;</em><strong><em>&nbsp; </em></strong></p> <p>&nbsp;</p> Rafika Nur Cholili Septi Wulandari Sri Kasiami ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2109 2119 10.47467/reslaj.v6i3.5964 Pengaruh Persepsi Masyarakat Disabilitas terhadap Minat Menabung di Bank Syari'ah: Studi Kasus Masyarakat Disabilitas Pada Organisasi PPDI Cabang Kota Tebing Tinggi https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5990 <p><em>The banking world has developed a lot, one of which is shari'ah banks, these developments and growth can be one of the solutions in helping the economy of people in Indonesia.&nbsp; However, currently many levels of society, including disabilities, do not understand the concept of Islamic banks well. This is the background of researchers conducting research&nbsp; on the influence of perceptions of people with disabilities on interest in saving at Bank Syari'ah, especially in Tebing Tinggi City. The population in this study is people </em><em>with disabilities in the Tebing Tinggi city branch PPDI organization</em><em>&nbsp;which </em><em>&nbsp;amounted to 266 people so that the number of samples of this study was 25% of the entire population, which is 67 people. Based on the results of the study that the perception of people with disabilities has an influence on the interest in saving with a t-count value greater than the t-table, which is 12.458 &gt; 2.002 and a significant value smaller than the probability value of 0.000 &lt; 0.005.</em></p> Ali Husein Mutiah Khaira Sihotang ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2120 2133 10.47467/reslaj.v6i3.5990 The Effect of Green Accounting on Company Performance with Good Coorporate Governance as a Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5993 <p><em>Researchers have a number of beliefs and experiments that must be proven, namely that the Green Accounting variable can have a positive relationship and a significant influence on company performance, which consists of environmental performance and company performance, because the better the expenditure to maintain and preserve the environment, the company will be far from conflicts caused by pollution. environment, fines due to environmental pollution, and even natural disasters. However, these expenses will not be very significant if there is no good corporate governance. Based on this, this research aims to analyze the influence of the Green Accounting variable on Company Performance with Good Corporate Governance as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research was collected using a questionnaire method from 150 employees in the B3 waste supervisory and management department and 150 employees in the finance department. This data can also be called primary data. The data collected from the questionnaire method was analyzed using the smart PLS 4.0 analysis tool.</em></p> Rasmi Nur Anggraeni Henni Mande Nur Rizkianti Suryanto Cahyaning Raheni ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2134 2141 10.47467/reslaj.v6i3.5993 Peluang Penerapan Beyond Budgeting sebagai Upaya Optimalisasi Manajemen Perusahaan Studi Kasus PT Asuransi Jasindo Syariah https://journal.laaroiba.ac.id/index.php/reslaj/article/view/2013 <p>&nbsp;</p> <p><em>The insurance sector is important for the Indonesian economy. Insurance companies must be able to manage their budget well and precisely because otherwise it will result in company losses. Budgeting discrepancies will result in insurance companies having difficulty achieving financial targets, including providing claims. Therefore, this research aims to find out the comparison of the concepts of traditional budgeting and beyond budgeting and how company management performs using traditional budgeting. Apart from that, this research aims to find out how prepared the company is to implement beyond budgeting. This research is a qualitative research involving case studies conducted at PT. Jasindo Syariah Insurance. The data collection techniques used in this research include semi-structured interview techniques and data triangulation. Of the total of 12 beyond budgeting principles, the level of implementation varies. The Anticipation System principle</em> <em>has been implemented throughout the company. The principles of Governance, Accountability for Dynamic Results, Organizational Networks, Relative Targets and Resource Allocation have been partially implemented by the company. On the other hand, the principles of Manager Empowerment, Market Coordination, Supportive Leadership, Continuous Strategy Determination, Speed ​​of Information Distribution and Rewards are relatively small which have been implemented by companies. The research findings highlight the significant potential beyond budgeting for&nbsp; Jasindo Syariah Insurance Company</em><em>.</em></p> <p><strong><em>Keywords: </em></strong><em>Beyond budgeting, traditional budgeting</em><em>.</em></p> <p>&nbsp;</p> Muhammad Rifky Apriandi ##submission.copyrightStatement## 2023-12-28 2023-12-28 6 3 2142 2160 10.47467/reslaj.v6i3.2013 Analisa Pengaruh Citra Destinasi, Loyalitas Destinasi, Kualitas Destinasi terhadap Niat Berkunjung Ke Kota Batam https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5981 <p><em>The tourism industry has an important role in the economy of a country, therefore the country strives to provide the best service for all tourists. The state seeks to build a destination image, the quality of a destination, and loyalty to tourists in order to build the attractiveness of a destination so that tourists have the intention to visit a destination. Batam City is in the Riau Islands province, Indonesia. Batam is one of the tourist destinations in Indonesia which is visited by many tourists. Visiting intention is defined as someone's intention to travel or visit a place. Intention to visit is the result of a mental process that leads to action and can change a person's motivation into behavior. Destination image is an important factor in tourist quality, because the dimensions and elements that make up a destination image can vary greatly, it requires a decision-making process, destination preferences, satisfaction and future behavioral intentions, contextualized understanding to understand the role of destination image in a destination. certain. Loyalty is a deep commitment from customers to continue buying a product or service again in the future. Developing loyalty towards customers has become an important marketing strategy because utilizing existing customers, loyal customers not only represent a source of stable income. The quality of a destination is important for tourists who try to determine their own production standards for products and services. This is very important because it has a positive impact on the attitudes and behavior of tourists in the future regarding their intention to visit a tourism destination. The quality of each tourist is different so it must be adjusted to certain criteria or standards.</em></p> Robby Kurniawan Junkeezy Siaurence ##submission.copyrightStatement## 2023-12-29 2023-12-29 6 3 2142 2153 10.47467/reslaj.v6i3.5981 Pengaruh Pelatihan Kerja dan Pengalaman Kerja terhadap Kinerja Karyawan Dimoderasi Lingkungan Kerja pada PT. Bank Sumut Kantor Pusat Medan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6004 <p><em>This research aims to determine the effect of work training and work experience on employee performance with the work environment as a moderating variable at PT. North Sumatra Bank Medan Head Office. This type of research uses quantitative methods, with a sample of 219 employees, the data used is primary data by distributing questionnaires to a sample of 219 employees, and the statistical analysis technique used is the SEM (Structural Equation Modeling) analysis technique using Smartpls 4. From the research results This shows that job training on employee performance has a significant positive influence, work experience on employee performance has a significant positive influence, the work environment on employee performance has a significant positive influence, the work environment as a moderating variable on the influence of job training on employee performance is insignificantly negative and the environment work as a moderating variable on the influence of work experience on employee performance is positive and significant.</em></p> Sunaryo Sunaryo Sopi Pentana Bagus Handoko Welly Damayanti ##submission.copyrightStatement## 2023-12-29 2023-12-29 6 3 2154 2169 10.47467/reslaj.v6i3.6004 Pasar Modal Syariah sebagai Pilar Pendukung Pertumbuhan Industri Halal: Sebuah Tinjauan Komprehensif https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6008 <p><em>The Sharia Capital Market and Halal Industry play an integral role in establishing a financial ecosystem that adheres to Islamic financial principles and supports the growth of industrial sectors that meet halal standards. This research aims to provide a comprehensive review regarding the contribution of the Sharia Capital Market as the main pillar supporting the growth of the halal industry. Through a literature review and document analysis approach, this research identifies that the Sharia Capital Market not only acts as an alternative source of financing, but also shapes the financial environment in accordance with Islamic principles. Islamic investment instruments, such as sukuk and Islamic shares, play a key role in providing ethical financing alternatives. Regulatory factors, investor participation, and the level of public trust are identified as crucial elements that influence the integration of the Sharia Capital Market with the halal industry. These findings provide a basis for stakeholders to develop a financial ecosystem that supports economic growth in accordance with the principles of Islamic finance and sustainability.</em></p> Maryam Batubara Inayatul Widad Nasution ##submission.copyrightStatement## 2023-12-29 2023-12-29 6 3 2170 2179 10.47467/reslaj.v6i3.6008 Preferensi Pembiayaan Qardhul Hasan di BMT Sampang  Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5582 <p><em>This research aims to analyze the influence of promotion, knowledge and perception on public interest. The population in this study was BMT Sampang. The sampling technique used the purposive sampling method which resulted in 46 customers. Data was collected using primary data from customers registered at BMT Sampang. The data analysis method uses logistic regression analysis. The results of this research show that the promotion variable and perception variable have a negative effect on public interest, while the knowledge variable has a positive effect on public interest.</em></p> <p><strong><em>Keywords: </em></strong><em>Public Intrest; Qardhul Hasan; BMT Sampang</em></p> Mela Santika Dzikrulloh Dzikrulloh ##submission.copyrightStatement## 2023-12-30 2023-12-30 6 3 2182 2190 10.47467/reslaj.v6i3.5582 Dark Tourism as a Tourism and Culture Development Strategy in Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6054 <p><em>This research aims to (1) determine the potential for tourism and dark tourism culture in Indonesia; (2) knowing the strategy for developing tourism and culture through dark tourism. This research uses descriptive qualitative research. The data sources used in this research were obtained from books, websites and literature related to dark tourism as a tourism and culture development strategy in Indonesia. The analysis used in this research is SWOT analysis. The results of this research show that (1) the development of the attraction of dark tourism in Indonesia has great potential. Indonesia has a lot of dark tourism with historical and cultural values that attract tourists; (2) strategies for developing tourism and culture through dark tourism include marketing planning for dark tourism as tourism and culture, creating a dark tourism concept, collaborating with tourism agencies and private parties to support dark tourism, and education and promotion of dark tourism programs.</em></p> Khil Wailmi Tono Mahmudin Riztrya Novedliani Randi Randi Lutpi Samaduri ##submission.copyrightStatement## 2024-01-03 2024-01-03 6 3 2191 2200 10.47467/reslaj.v6i3.6054 Pemanfaatan Modul Lora SX1278 Sebagai Sistem Telekontrol pada Robot Penjaga https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6102 <p>The frequent armed conflicts in Papua have earned it the dubious distinction of being the number one region in Indonesia with the highest incidence of armed conflicts. These actions are claimed to be the work of the Armed Criminal Group (ACG) and often target military posts or guard stations. Given the conditions at these guard stations, there is a perceived need to introduce technology for better anticipating and countering attacks. In response to these challenges, the author envisions the introduction of a guard robot as a solution. This proposed guard robot is integrated with an SS2 weapon and has the capability for remote control of its firing. The remote control of the robot is facilitated by the LoRa Sx1278 module, which is purported to have a range of up to 500 meters. The researcher's proposed guard robot consists of components, including the Arduino Nano, LoRa SX1278 Module, L298N Motor Driver, DC Motors, Solenoid, 12-Volt LiPo Battery, Step-down module, and KY-023 Joystick. The research findings highlight the impact of the quantity of data on transmission delay. The lowest delay observed during the 10th test, with the transmission of 10 words, had an average delay of 531 ms, while the lowest delay during the first test, involving the transmission of a single word, had an average delay of 81 ms. In terms of data transmission range tests using the LoRa SX1278 module, under Line of Sight (LOS) conditions, the best range achieved was 350 meters, whereas under Non-Line of Sight (NLOS) conditions, the range was limited to 100 meters.</p> Putra Wirayudha Dekki Widiatmoko Aguk Sridaryono Mokhammad Syafaat Kasiyanto Kasiyanto ##submission.copyrightStatement## 2024-01-10 2024-01-10 6 3 2201 2211 10.47467/reslaj.v6i3.6102 Persepsi Millenials terhadap Penggunaan Media Sosial Youtube Sebagai Media Content Video Creative: Studi Deskriptif pada Pengguna Youtube di Kecamatan Tapian Dolok Kabupaten Simalungun https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6106 <p><em>The world of creativity in Indonesia is increasingly developing. One of them is the development of creativity in YouTube content. YouTube as a new form of mass media in the development of increasingly sophisticated technology has a variety of viewers who fulfill their daily needs for information. This YouTube phenomenon has also given rise to new jobs such as those usually called YouTube users. The large number of YouTube users as a medium for creative video content gives rise to various perceptions for those who access it. This research aims to describe the perceptions of millennial generation YouTube users in Tapian Dolok District. By using qualitative research with a descriptive type. Based on the research results presented by researchers in the previous discussion, it can be concluded that there are two millennial perceptions of YouTube as a creative video content medium.</em></p> Yovaldi Prayogi Muhammad Husni Ritonga ##submission.copyrightStatement## 2024-01-10 2024-01-10 6 3 2212 2222 10.47467/reslaj.v6i3.6106 Perlindungan Penggunaan Logo Stasiun TV oleh Konten Kreator Tiktok di Kota Medan Perspektif Fatwa MUI https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6107 <p><em>The development of entertainment application technology is very rapid making people follow the trend of content creators to voice their ideas, has both positive and negative impacts. The positive change is that people can express ideas about traveling, cooking, and even creating their own comedy. The parody carried out by one of the Tiktok platforms has violated IPR by using the Indosiar TV station logo as parody material whose content is not in accordance with the purpose of the series being parodied. The purpose of this article is to describe MUI Fatwa No. 1/MUNAS/5/2005 regarding the use of the Indosiar TV logo by Medan Tiktokers. This research is normative legal research. The results of this research show violations committed by Medan Tiktokers regarding the use of the Indosiar TV logo in their content in terms of MUI Fatwa No. 1/MUNAS/5/2005 constitutes a violation of design rights, patent rights, trademark rights and copyright. If we look at the content, it is stated that Tiktokers have committed acts by using, distributing, plagiarizing, and reproducing the Indosiar TV logo for commercial purposes and it is declared haram. This research recommends that Indosiar TV take legal action against individuals who parody their series using the TV logo</em></p> Hazlya Marlyn Zulham Zulham ##submission.copyrightStatement## 2024-01-10 2024-01-10 6 3 2223 2233 10.47467/reslaj.v6i3.6107 Keseimbangan Kehidupan Kerja (Work-Life Balance) dalam Meningkatkan Kinerja Karyawan: Studi Kasus pada PT. Putra Celebes Utama Mandiri https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6112 <p><em>This research was conducted to determine the work-life balance in improving the performance of employees of PT Putra Celebes Utama Mandiri. The purpose of this study was to determine the purpose of work-life balance at PT. Putra Celebes Utama Mandiri. organize and adjust between life and work balance at PT. Putra Celebes Utama Mandiri. The research method used is a qualitative method with a phenomenological approach. The number of research informants was 3 employee informants. The research location is at PT Putra Celebes Utama Mandiri. In connection with the results of in-depth interviews that the better the work-life balance that employees have, the performance of employees will increase to be able to achieve good quality.</em></p> Nevia Anggita Batara P Dhea Permady Yusuf Kordiana Sambara’ Djusniati Rasinan ##submission.copyrightStatement## 2024-01-10 2024-01-10 6 3 2234 2245 10.47467/reslaj.v6i3.6112 Analisis Spearman Rank pada Persepsi Civitas Akademik Tentang Pelaksanaan dan Dampak Program MBKM https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6114 <p><em>Kampus merdeka belajar kampus merdeka program (MBKM) is a policy issued by the government as a solution to current problems and developments. This study aims to find a correlation between the implementation of MBKM and the impact of MBKM on the IAIN Parepare academic community. This study is a quantitative study using a correlation method involving the academic community consisting of students, educational staff and educational staff as a population. A perception and readiness questionnaire with a five-point Likert scale was distributed to 100 samples with details of 25 teaching staff (lecturers), 25 educational staff and 50 students via a Google form link distributed via social media (WhatsApp). The collected data was analyzed using the Spearman Rank correlation analysis technique. The results of the study show that lecturers' perceptions are 0.553 times better than education staff's perceptions regarding the implementation of the MBKM program and impact. Student perceptions are 0.507 times better than education staff's perceptions regarding the implementation and impact of the MBKM program.</em></p> Sri Mulianah Awaluddin Tjalla Mahdiyah Mahdiyah ##submission.copyrightStatement## 2024-01-10 2024-01-10 6 3 2246 2254 10.47467/reslaj.v6i3.6114 Pengaruh Insentif dan Komitmen Organisasional terhadap Motivasi Kerja Dosen pada Institut Agama Islam Negeri Kerinci https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6134 <p><em>This This abstract discusses the work motivation of lecturers at the Kerinci State Islamic Institute (IAIN) with a focus on the influence of incentives and commitment on work motivation. This research methodology involves the use of a questionnaire distributed to 70 IAIN Kerinci lecturers to collect primary data. Data collection also involved interviews, library research, and field research. Data analysis includes testing validity and reliability using statistical programs, such as SPSS. The test results show that most of the statements in the questionnaire are valid and reliable for use in this research. Descriptions of respondents based on age, gender, education and marital status are also presented in this abstract. Apart from that, there is an explanation of the results of the data normality test which shows that the incentive, commitment and work motivation variables have a distribution that tends to be normal. In this research, it is explained that there is a significant influence between incentives, commitment and work motivation on</em><em>.</em></p> Ahmad Yani Elfiswandi Elfiswandi Lusiana Lusiana Silvia Sari ##submission.copyrightStatement## 2024-01-12 2024-01-12 6 3 2255 2265 10.47467/reslaj.v6i3.6134 Determinasi Literasi Keuangan, Inklusi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil Menengah: Studi pada UMKM di Kabupaten Sumenep https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6149 <p>&nbsp;</p> <p><em>This research aims to examine the influence of financial literacy, financial inclusion and digital literacy on the performance of micro, small and medium enterprises (MSMEs). This research is quantitative research. The population in this study were all MSMEs in Sumenep Regency using a purposive sampling technique. The sample included in the test criteria was 108 respondents. Test results using multiple linear regression show that financial literacy and digital literacy have an effect on MSME performance, while financial inclusion has no effect on MSME performance.</em></p> <p><strong><em>Keyword</em></strong><strong><em>: </em></strong><strong><em>financial literacy, financial inclusion, digital literacy, MSMEs</em></strong></p> Winda Usmaniyah Rian Abrori ##submission.copyrightStatement## 2024-01-12 2024-01-12 6 3 2266 2282 10.47467/reslaj.v6i3.6149 The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6158 <p><em>Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika&nbsp; the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties.&nbsp; This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.</em></p> Kusiyah Kusiyah Paul Usmany Made Susilawati Mustofa As’ady Yulian Sahri ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2283 2290 10.47467/reslaj.v6i3.6158 The Existence Of The Metaverse Tourism In Indonesia: Between Opportunities And Threats https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6162 <p><em>This research aims to determine (1) the opportunities and threats of the existence of the metaverse for tourism in Indonesia; and (2) strategy for developing Indonesian tourism through the metaverse. This research is descriptive qualitative research. This research uses a SWOT analysis regarding the existence of the metaverse for Indonesian tourism. The results of this research show that (1) the existence of metaverse tourism related to tourism experiences has the opportunity to make tourist trips more interactive and becomes a threat because it is considered less than optimal, while related to technology (internet access) the existence of metaverse tourism has the opportunity to become an innovation in tourism trends and become a threat because it is not evenly distributed internet access in Indonesia, and related to health, the existence of metaverse tourism has the opportunity to be a solution for people with disabilities because it can be long distances and is a threat due to radiation problems; and (2) Indonesian tourism development strategy based on SWOT analysis consisting of SO strategy through marketing planning for metaverse tourism as a current tourism trend, WO strategy through socializing the use of metaverse in Indonesian tourism by developing a metaverse tourism concept for tourists, ST strategy through collaboration with the Tourism Office and the private sector supports metaverse tourism, and WT strategies through education and promotion of metaverse tourism programs.</em></p> Dyan Triana Putra Tono Mahmudin Nyoman Gede Mas Wiartha I Made Sucipta Adnyana A. A. Istri M. Septiviari ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2291 2300 10.47467/reslaj.v6i3.6162 Merancang Komunikasi Terestrial Inframerah Optik Ruang Bebas Untuk Konektivitas Perkotaan : MRT Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6163 <p><em>This research titled "Designing Terrestrial Infrared Free Space Optics Communication for Urban Connectivity: MRT Indonesia" explores the application of Free Space Optics (FSO) technology in the Mass Rapid Transit (MRT) transportation system in Indonesia. Utilizing 16-QAM modulation and MIMO antennas, this study demonstrates that FSO can provide efficient and reliable communication, even in challenging weather conditions. Solutions for curved routes or those without Line of Sight (LoS) are also identified, including the use of FSO, optimal route selection, and the installation of repeaters or relay stations. The benefits resulting from the implementation of this technology include fast and reliable connectivity, flexibility in route adjustment, and enhanced security and privacy for passengers.</em></p> Aulya Monica Putri Enrico Naufal Fadilla Erna Sri Sugesti ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2301 2310 10.47467/reslaj.v6i3.6163 Pengaruh Reputasi terhadap Legitimasi di Perguruan Tinggi Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6165 <p><em>This research aims to examine the influence of reputation on legitimacy. The population in this study were Senior Lecturers in Accounting Study Programs in all Indonesian Universities. Sampling in this research used the technique of distributing questionnaires directly to Senior Accounting Lecturers in the form of a Google form. Data collection used a sample of 42 Senior Accounting Lecturers from 37 Universities in Indonesia using purposive sampling. This research considers pragmatic, moral, and cognitive types of legitimacy, and analyzes reputation in relation to performance, innovation, social responsibility, service, governance, and workplace climate. According to lecturers, a university's reputation has a positive influence on its legitimacy. Data processing and testing uses structural modeling with the SmartPLS version 3 system.</em></p> Intan Julita Baihaqi Baihaqi ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2311 2324 10.47467/reslaj.v6i3.6165 The Influence Of Role Ambiguity On Employee Creativity Through Role Conflict As An Intervening Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6168 <p><em>Roles that are ambiguous, do not have clear specifications and functions, along with role conflicts that often clash, researchers believe will increase employee creativity because employees must improve from the problems/conflicts they have so that their performance is good, the company's performance is good, and they can be trusted in many tasks / targets that a company has. Therefore, this study aims to analyze the influence of Role Ambiguity on Employee Creativity with Role Conflict as a moderating variable. This research is a quantitative research,&nbsp; with an explanatory approach which researchers obtained from collecting questionnaires from Pegadaian insurance employees spread throughout Indonesia with the criteria of having worked for at least 1 year. This data can also be called primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The results show the Role Ambiguity variable can have a positive relationship and a significant influence on Employee Creativity because the -Values value is positive and is below the 0.05 significance level, namely 0.024. Apart from that show that the Role Conflict variable can moderate the relationship between Role Ambiguity and Employee Creativity because the P-Values value is positive and has a value below the significance level of 0.05, namely 0.000, which is smaller than the direct test of 0.024. In this way, the two research hypotheses above can be accepted and proven comprehensively and scientifically</em><em>. </em></p> <p>&nbsp;</p> Ni Kadek Suryani Paul Usmany Teguh Setiawan Wibowo Ahmad Salabi Debiyanti Kune Luh Ade Calista Sandy Wendikasari ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2325 2332 10.47467/reslaj.v6i3.6168 Pengaruh Disiplin Kerja dan Efikasi Diri terhadap Prestasi Kerja yang di Moderasi oleh Motivasi Kerja pada Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6172 <p><em>This research aims to determine Work Discipline and Self-Efficacy on Work Performance with Work Motivation as a moderating variable at the North Sumatra Province Industry and Trade Service. This research uses smartpls 4 as an analytical tool to determine the variables studied and justify how significantly the influence of the independent and dependent variables strengthens or weakens them. In this research, Structural Equation Modeling (SEM) was used with the Partial Least Square (PLS) method. In this study, the entire sample population was 155 employees at the North Sumatra Province Industry and Trade Department. The results of this research show that work discipline has a positive and significant effect on work performance. Self-efficacy has a positive and significant effect on work performance. Work motivation has a significant positive effect on work performance, negative work motivation does not significantly moderate self-efficacy on work performance, positive work motivation significantly moderates work discipline on work performance</em></p> Saskia Saskia Sunaryo Sunaryo Aya Shofia ##submission.copyrightStatement## 2024-01-15 2024-01-15 6 3 2333 2344 10.47467/reslaj.v6i3.6172 Pengaruh Corporate Social Responsibility, Profitabilitas, Struktur Modal terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Peridoe Tahun 2018 - 2022 https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6147 <p><em>Company value is important because it influences the company's survival in the future. Many variables can influence company value, such as disclosure and capital structure management. Disclosure is carried out to provide information to stakeholders about the company, one of which is disclosure of Corporate Social Responsibility (CSR) which is a responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity so as to maximize company value. This research aims to determine the influence of Corporate Social Responsibility, Profitability and Capital Structure on Company Value in the current Covid 19 pandemic era. This research uses quantitative descriptive research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The data used is secondary data from annual financial reports on the Indonesia Stock Exchange. This research uses data analysis techniques such as multiple regression analysis and SPSS as tools to process and test data. The results of this research show that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on company value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on company value.</em></p> Ardian Alfiadin Dwi Ermayanti Susilo Herry Purnomo Endang Muryani Tedy Ardiansyah Edy Suhartono ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2345 2359 10.47467/reslaj.v6i3.6147 Religious-Friendly Tourism: Solutions For Increasing And Developing Indonesian Tourism https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6174 <p><em>This research aims to determine (1) the potential of religious friendly tourism to increase and develop Indonesian tourism; and (2) strategies to increase and develop Indonesian tourism through religious friendly tourism. The data analysis technique used in this research is SWOT analysis. The results of this research show (1) religious friendly tourism has the potential to increase and develop Indonesian tourism with the diversity of national tourism resources, the public's attention and positive attitude towards the development of halal tourism, as well as Indonesia's position as a destination country for halal tourism investment as a country with a Muslim majority. and (2) Indonesian tourism development strategy based on SWOT analysis consisting of SO strategy through marketing religious-friendly tourism to increase and develop Indonesian tourism, WO strategy through offering religious-friendly tourism concepts for tourists, ST strategy through collaboration with stakeholders to support religious-friendly tourism, and WT strategies through education on the concept of religious-friendly tourism.</em></p> Bambang Irawan Hartono Hartono Heru Sudinta ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2360 2368 10.47467/reslaj.v6i3.6174 The Influence of Business Location and Word of Mouth on Purchasing Decisions https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6178 <p><em>A strategic business location that is close to the target market is one of the factors that researchers believe can influence consumer purchasing decisions. This close location will make consumers decide to purchase, be satisfied, and communicate with other consumers to encourage enthusiastic other consumers to share purchasing decisions with producers who have sales points in strategic locations. Therefore, this research aims to analyze the influence of business location and word of mouth on consumer purchasing decisions. This research is quantitative research with an explanatory approach that uses a questionnaire method in collecting data. The questionnaire was distributed to Indomaret and Alfamart consumers spread throughout Indonesia with the criteria of having shopped at least 3 times. The questionnaire contains statements of agree, strongly agree, disagree, strongly disagree, and neither agree nor the same on the 16 question items asked. The result thi research show the Business Location variable can have a positive relationship and a significant influence on Purchasing Decisions because the P-Values value is positive and is below the significance level of 0.036. This is in line with the researcher's statement and the direction of the questionnaire questions above which shows that a strategic business location can increase purchasing decisions because it is easy to reach, close, and does not take a lot of time. Thus, the first researcher's hypothesis and beliefs can be justified and accepted. Apart from that, the results of the second research hypothesis and beliefs also show the same results if the Word of Mouth variable has a positive relationship and a significant influence on Perchase Decision because the P-Values value is positive and is below the 0.05 significance level, namely 0.029. It is reasoned that word of mouth or word of mouth communication between consumers can increase purchasing decisions and enthusiasm between consumers. </em></p> <p><em>&nbsp;</em></p> <p>&nbsp;<strong><em>Keywords: </em></strong><em>Business Location</em><em>, </em><em>Word of Mouth</em><em>, </em><em>Purchase Decision</em></p> Frans Sudirjo Catarina Cori Pradnya Paramita Indri Yani Marjuki Marjuki Eva Yuniarti Utami ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2369 2377 10.47467/reslaj.v6i3.6178 Pengaruh Komitmen kerja, Motivasi Kerja dan Loyalitas Pegawai terhadap Keterlibatan Kerja Pegawai Kantor Dinas Pertanian Kota Denpasar https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6193 <p><em>The objectives of the study are (1) Analyze and explain the effect of work commitment on employee work engagement; (2) Analyze and explain the effect of work motivation on employee work engagement; (3) Analyze and explain the effect of work loyalty on the work involvement of employees of the Denpasar City Agricultural Office. This research is a type of explanatory research, which is testing hypotheses and explaining the influence between variables of hypotheses that have been formulated.&nbsp; The research sample was 100 employees at the Denpasar City Agriculture Office using the porposive sampling method. The research data was obtained through the distribution of questionnaires through a googleform link to employees of the Denpasar City Agricultural Office, then the data was processed using SPSS version 26. For the purposes of data analysis, instrument tests are carried out by conducting validity tests and Reliability test; Test the model through Test F, and Test determination (R²) and then Test Hypothesis (Test t). The findings of the study are (1) Work Commitment has a positive effect on Work Engagement; (2) Intrinsic Motivation positively affects Work engagement; (3) Employee Loyalty does not affect the Work Involvement of Denpasar City Agricultural Office Employees. Based on the research findings that work involvement is influenced by employee work commitment and intrinsic motivation, employee recruitment must consider the assessment of work commitment and intrinsic motivation of prospective employees.</em></p> Lucky Sintya Rahayuningtyas Mohammad Fauzan ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2378 2388 10.47467/reslaj.v6i3.6193 The Effect Of Recruitment On Employee Performance With Selection As A Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6195 <p><strong><em>ABSTRACT.</em></strong></p> <p>Good recruitment carried out by a research company is believed to improve company performance because the human resources produced are not haphazard/high quality, are used to not being influenced by the habits of Collusion, Corruption and Nepotism, are educated, and have high integrity. Of course, this must be supported by good selection and must be implemented by a company so that employee performance can be achieved more easily. This research is quantitative research with an explanatory approach. The data in this research was distributed using an online questionnaire method to employees and a number of HRD PT. As many as 200 employees and 100 HRD are spread across Indonesia, all of which contain statements of agree, strongly agree, disagree, strongly disagree and indifferent. This data can also be called primary data. The result in this research show show a positive relationship and a significant influence on employee performance with a value of 0.031 which is smaller than the significance level of 0.05. Thus the first hypothesis and the researcher's first belief are accepted and can be proven. Not too different from the statement above, if a good recruitment process is accompanied by good results, high employee integrity, employee professionalism and the quality of human resources which will ultimately have an impact on employee performance will be easier to obtain. This can be proven by the results of the third table of Path Coefficients in this research which shows a positive relationship and a more significant influence on employee performance because the P-Values value is positive and has a more significant influence, namely 0.000, which is more significant than the direct test of 0.031. Thus the second hypothesis and second belief in this research can be accepted.</p> <p><em>&nbsp;</em></p> <p>&nbsp;<strong><em>Keywords: </em></strong><em>Recruitment, Employee Performance, Selection</em></p> Syuryatman Desri Evi Sirait Teguh Setiawan Wibowo Muhammad Eko Abrian Kusuma Ahmadun Ahmadun ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2389 2397 10.47467/reslaj.v6i3.6195 The Influence Of Electronic Word Of Mouth On Purchasing Decisions With Customer Reviews As A Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6200 <p><strong>&nbsp;</strong></p> <p><strong><em>ABSTRACT</em></strong></p> <p>Researchers believe that word of mouth communication carried out online can influence employee purchasing decisions because it can attract the enthusiasm of other consumers and has broad, even infinite boundaries. Apart from that, researchers also believe that this influence will be more significant if it is accompanied by good customer reviews. Therefore, the research aims to analyze the influence of the Electronic-Word of Mouth variable on Purchasing Decisions with Customer Reviews as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research was distributed using an online questionnaire method to 100 sellers on TikTok and 200 consumers on TikTok with the minimum criteria of having shopped once. The questionnaire contains 14 question items containing statements of agree, strongly agree, normal, disagree, and strongly disagree on a number of questionnaires asked. This data can also be called primary data. The collected data was analyzed using the smart PLS 4.0 analysis tool. The result in this this research show&nbsp; word of mouth communication using the internet has its own advantages in increasing consumer purchasing decisions due to its wide reach, as informative material for consumers who are not familiar with the product, and increasing consumer enthusiasm. In line with this, the results of the first researcher's hypothesis and beliefs show that the Electronic Word of Mouth variable has a positive relationship and has a significant influence on purchasing decisions because the P-Values value is positive and is below the significance level of 0.05, namely 0.002. The second belief and also the second hypothesis in this research shows that good reviews from consumers can increase the influence of Word of Mouth Communication via the internet on Consumer Purchasing Decisions due to Word of Mouth Communication with quality product information, a comfortable place, and good service. from Consumer Reviews can make that influence even more significant. This can be proven from the results of the second hypothesis which shows the direction of the relationship is positive and the influence is more significant, namely 0.000 below 0.05, which is more significant than direct testing, namely 0.003. Thus, the first and second hypotheses in this research can be proven and accepted.</p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> Anshar Daud Nabila Cecilia Marasabessy Eva Yuniarti Utami Fatolosa Hulu Eduar Baene ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2398 2406 10.47467/reslaj.v6i3.6200 Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Tarif Pajak dan Kewajiban Moral terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Samsat Kabupaten Tegal https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6202 <p><strong>&nbsp;</strong></p> <p><strong><em>AB</em></strong><strong><em>TRACT</em></strong></p> <p><em>This research is quantitative research. Quantitative research is research based on the philosophy of positivism to study certain populations or samples, data collection using research instruments, quantitative or statistical data analysis which aims to test predetermined hypotheses. This quantitative research aims to test the influence of existing variables, namely to test the influence of tax knowledge, taxpayer awareness, tax sanctions, tax rates and moral obligations on motor vehicle taxpayer compliance. The population in this study is motor vehicle taxpayers. registered at the Tegal Regency SAMSAT office. The sample in this study were motor vehicle taxpayers with motorbikes and cars registered at the Tegal Regency SAMSAT office. The sampling technique used is accidental sampling, that is, anyone who accidentally or accidentally meets the researcher can be used as a sample (Sugiyono, 2017). The data used in this research is primary data. According to Narimawati (2008) quoted by Rahadian &amp; Herawati (2018) primary data is data obtained from original sources or first hand. The data collection method in this research is by distributing questionnaires to respondents, namely motor vehicle taxpayers in Tegal Regency. These data were analyzed using SPSS software.</em></p> <p><strong><em>&nbsp;Keywords</em></strong><em>: Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Rates, Moral Obligations</em></p> <p><strong><em>&nbsp;</em></strong></p> Ibnu Malik Hargiyarto Banu Witono ##submission.copyrightStatement## 2024-01-19 2024-01-19 6 3 2407 2424 10.47467/reslaj.v6i3.6202 Quality Tourism: Tourism Development and Improvement Strategies In Indonesia’s Super Priority Destinations https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6211 <p><em>This research aims to determine (1) the potential for quality tourism in Indonesian Super Priority Destinations; and (2) tourism development and improvement strategies in Indonesian Super Priority Destinations through quality tourism. This research is qualitative-descriptive research. The data analysis technique used in this research is SWOT analysis. The results of this research show that (1) the potential of Super Priority Destinations is not only to attract tourists but also to foster a creative economic ecosystem that involves local residents; and (2) the strategy for developing and building quality tourism in Indonesian Super Priority Destinations includes the SO strategy by planning tourism development and improvement through infrastructure improvements and promotions to create quality tourism, the WO strategy by offering the concept of quality tourism in super priority destinations (improving the quality of human resources) , the ST strategy through collaboration with stakeholders supports Quality tourism in Indonesia's super-priority destinations, and the WT strategy evaluates the promotion of super-priority destinations and attracting investors.</em></p> Tono Mahmudin Evi Sirait Nugroho Djati Satmoko Nina Mistriani Muhammad Ade Kurnia Harahap ##submission.copyrightStatement## 2024-01-21 2024-01-21 6 3 2425 2435 10.47467/reslaj.v6i3.6211 Peran Da’I Kamtimbmas dalam Penanggulangan Geng Motor https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6216 <p><em>The role of a Da'i in Islam holds significant importance in the practice and propagation of the Islamic faith. A Da'i's primary responsibility is to impart teachings to all individuals, with the aim of upholding and preserving Islam, drawing from their own personal experiences in everyday life.</em> <em>The role of a Kamtibmas Da'i in dealing with motorbike gangs is also very important. From the results of an interview with Mr. Syukri who was appointed as the Medan Labuhan Kamtibmas Da'i. In responding to crimes that are rampantly committed by children today, the government and institutions related to children should take the following countermeasures: 1. Raid children who have the potential to become members of motorbike gangs, 2. Hold spiritual shower activities in mosques and mosques. at church every Thursday for children who have been caught by the Medan police, 3. Da'i Kamtibmas also holds outreach activities to the community to overcome motorbike gangs so that they do not develop further.</em></p> Muna Fadillah Sahrul Sahrul ##submission.copyrightStatement## 2024-01-21 2024-01-21 6 3 2436 – 2443 2436 – 2443 10.47467/reslaj.v6i3.6216 Analisis Kepercayaan pada Modal Sosial Pedagang Etnik Tiu Chiu dan Hokkian di Kawasan Pasar 16 Ilir Kota Palembang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6222 <p><em>Chinese traders are one of the many Ethnic Businessmen in Indonesia who have achieved success in various places in Indonesia including in Palembang City, this is inseparable from the Trust capital that has existed for generations. This research aims to analyze trust in the social capital of ethnic Tiu Chiu and Hokkien traders in the 16 Ilir Market Area of Palembang City. This research uses a qualitative method with a descriptive type. The results of this study indicate that trust in social capital has an important role in the progress and sustainability of businesses carried out by ethnic Tiu Chiu and Hokkian in trading, with the trust between fellow Tiu Chiu and Hokkian traders providing opportunities for ethnic Tou Chiu and Hokkian traders to develop. Trust, besides having to be instilled in traders, must also be given to customers so that they continue to trust and always buy goods belonging to ethnic Tiu Chiu and Hokkien traders in the 16 Ilir Market Area of Palembang City.</em></p> Revi Vereyanthi Wijaya Yunindyawati Yunindyawati Dadang Hikmah Purnama ##submission.copyrightStatement## 2024-01-23 2024-01-23 6 3 2444 2461 10.47467/reslaj.v6i3.6222 Revenge Tourism: Strategy To Increase The Number Of Tourist To Mount Bromo After The Fire https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6228 <p><em>This research aims to determine (1) the decline in tourist visits and government losses after the Bromo fire; and (2) revenge tourism as a strategy to increase the number of tourists to Mount Bromo after the fire. This research is qualitative-descriptive research. This research uses SWOT analysis. The results of this research show that (1) the level of tourist arrivals in the Mount Bromo area after the fire was around 40-60 percent of the total quota prepared, plus state losses due to the fire reached 89.7 billion which was calculated based on the number of visits, ticket prices, fees and length of closing time; and (2) the idea of a revenge tourism strategy can be a reference for returning enthusiasm for tourism to Mount Bromo after the fire. The strategy to increase tourists used includes the SO strategy through publication planning to convince tourists that the Mount Bromo area is safe and ready to visit, the WO strategy by displaying the image of 'safe travel' for visiting tourists, the ST strategy through government collaboration with the private sector to support sustainable Bromo tourism, and the WT strategy by providing education to tourism managers.</em></p> Sabalius Uhai Novita Indriani Made Darmiati Santi Diwyarthi Nia Rifanda Putri ##submission.copyrightStatement## 2024-01-23 2024-01-23 6 3 2462 2470 10.47467/reslaj.v6i3.6228 Strategy for Increasing Halal Products and Halal Certification of Food Products in Increasing the Competitiveness of the Indonesian Halal Industry https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6232 <p><em>As the Muslim population continues to grow globally, demand for halal products is also increasing. Initially, halal products may have had limited availability. However, halal products have now become a trend that is not only a consumer need, but also an obligation for manufacturers to produce. The purpose of this study is to determine the Strategy for Increasing Halal Products and Halal Certification of Food Products in Improving the Competitiveness of the Indonesian Halal Industry. The method in this study uses a qualitative approach. This study relies on secondary data, which includes literature studies written by economic experts, as well as literature from various print institutions and other related electronic media. This study uses descriptive methods, which are conducted by examining various related information. The results of this study indicate that there are five strategies in encouraging increased halal products, namely competitiveness for mapping, certification for market access, promotion and marketing, coordination and policy synergy, international cooperation. Meanwhile, the strategy in encouraging increased certification of halal food products is that halal labels are considered important and become one of the halal product development strategies because consumers tend to be aware and believe that products with halal labels are guaranteed and in accordance with sharia rules.</em></p> Diny Melga Sari Heni Noviarita Muhammad Iqbal Fasa ##submission.copyrightStatement## 2024-01-23 2024-01-23 6 3 2471 2480 10.47467/reslaj.v6i3.6232 Peran Kebijakan Strategis Inovasi Teknologi Digital dalam Transportasi Barang: Studi Perusahaan Logistik di Semarang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6246 <p><em>This research uses a qualitative approach with the aim of understanding phenomena about what is experienced by research subjects, for example behavior, ways of description in the form of words and language, in a special natural context and by utilizing various scientific methods, namely related to the Strategic Policy Role of Digital Technology Innovation. In Goods Transportation. The research location was at several logistics companies in Semarang, the research was conducted from July to November 2023. Data collection techniques in this research were interviews, observation, FGD/Discussion, and documentation. The data analysis technique that will be used in this research is the Interactive Model from Miles and Huberman. Data that has been collected through interviews, observation and documentation is reviewed by researchers. Next is data reduction (data reduction) where the researcher selects data to separate data that is appropriate and that is not in accordance with the research objectives. This simplified and relevant data will be used for the next steps. The research results show 1. The Important Role of Strategic Policy: Strategic policy has a key role in creating an environment that supports and encourages the adoption of digital technology in transportation. Progressive and future-oriented policies can be the main driver in changing the transportation paradigm. 2. Positive Impact of Digital Technology Innovation: The adoption of digital technology, such as the Internet of Things, artificial intelligence, and big data, can have a positive impact on operational efficiency, safety, and sustainability of transportation systems. Providing real-time data and technology integration can speed up mobility and optimize resource use. 3. Government and Private Collaboration: The successful implementation of digital technology innovation in transportation is highly dependent on cooperation between the government, private companies and other stakeholders. This collaboration can facilitate investment, share risks and accelerate the implementation of innovative solutions.</em></p> <p>&nbsp;</p> Kholidin Kholidin Apip Apip ##submission.copyrightStatement## 2024-01-23 2024-01-23 6 3 2481 2493 10.47467/reslaj.v6i3.6246 Klausul Arbitrase dan Kewenangan Absolut Lembaga Arbitrase dalam Praktek Penyelesaian Sengketa di Luar Pengadilan https://journal.laaroiba.ac.id/index.php/reslaj/article/view/5101 <p><em>In Indonesia, the settlement of disputes through arbitration is regulated by Law no. 30 of 1999 concerning Arbitration and Alternative Problem Resolutions. Article 7 Law no. 30 of 1999 stipulates that the parties can agree to an agreement on a dispute that has occurred or will occur between them to be resolved through arbitration with a written agreement agreed upon by the parties. In the selection of arbitral settlement there is a link between the arbitration clause and the selection of settlement through arbitration as well as the implementation of absolute authority and the selection of arbitral institutions in the practice of dispute resolution outside the court. The approach method used is normative juridical. The results of the study state that the choice of arbitration as a dispute resolution is based on a contract in accordance with what is implied in Article 7 and Article 9 paragraph (1) of Law Number 30 of 1999, and in this case the parties to the agreement agree to include an arbitration clause, The court is bound by the agreement made by the parties, with the provisions of the article, the absolute competence of arbitration is born when the parties expressly choose to resolve disputes through an arbitration forum where this has been accommodated in Article 3, Article 4, Article 10 and Article 11 paragraphs (1) and (2) in Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, which negates the authority of court institutions to examine cases that are already bound by an arbitration clause.</em></p> Femmy Syamana Zil Aidi ##submission.copyrightStatement## 2024-01-24 2024-01-24 6 3 2493 2500 10.47467/reslaj.v6i3.5101 Pengaturan Resiko Jual Beli Online E-Ciggarete terhadap Anak Dibawah Umur Perspektif Fatwa DSN https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6258 Desi Yanianur Zulham Zulham ##submission.copyrightStatement## 2024-01-25 2024-01-25 6 3 2481 2493 10.47467/reslaj.v6i3.6258 The Influence Of Service Quality and Lifestyle On Purchase Decisions Using Shopee Paylater In Bandar Lampung https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6260 <p><em>The development of the digital world is driving transformation in the world of retail and finance. Currently, e-commerce has presented a variety of payment methods with the aim of ensuring consumer comfort and convenience in carrying out transactions. One of the trending payment features is Shopee Paylater. The aim of this research is to analyze the influence of service quality and lifestyle on purchasing decisions using Shopee Paylater in Bandar Lampung. The method in this research uses a quantitative approach. The data source in this research is primary data obtained from 114 respondents using Shopee Paylater in Bandar Lampung using accidental sampling technique. The data analysis used is multiple linear regression analysis using SPSS version 22 software. Based on the results of this research, it shows that the regression results for the service quality variable show a positive correlation of 0.262. Apart from that, the results of the T test show that tcount 2.630 &gt; ttable 1.65833, meaning that the service quality variable influences purchasing decisions using Shopee Paylater. And the regression results for lifestyle variables show a positive correlation of 0.370. Apart from that, the results of the T test show that tcount 3.710 &gt; ttable 1.65833, meaning that lifestyle variables influence purchasing decisions using Shopee Paylater</em><em>.</em></p> Aulia Mutiara Salma Evi Ekawati Erike Anggraeni ##submission.copyrightStatement## 2024-01-27 2024-01-27 6 3 2494 2505 10.47467/reslaj.v6i3.6260 Short Video Marketing: Strategies For Increasing Tourism In Indonesia https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6266 <p><em>This research aims to determine (1) the existence and potential of short video marketing in promoting Indonesian tourism; and (2) SWOT analysis of short video marketing as a strategy to increase Indonesian tourism. This research is qualitative research with descriptive methods. The results of this research show that (1) short video marketing in Indonesian tourism promotion is managed by the Ministry of Tourism and Creative Economy to display the branding of 'Pesona Indonesia' and 'Wonderful Indonesia', short video marketing has the potential to fulfill tourists' needs for information about a tourism destination in Indonesia; and (2) short video marketing strategy to increase Indonesian tourism based on SWOT analysis consisting of SO strategy in the form of planning short video marketing content, WO strategy in the form of publishing short video marketing content, ST strategy in the form of stakeholder collaboration supporting short video marketing for sustainable tourism, and strategy WT is in the form of educating tourism service actors to create short video content as tourism marketing.</em></p> Surya Bakti Durahman Marpaung ##submission.copyrightStatement## 2024-01-27 2024-01-27 6 3 2506 2515 10.47467/reslaj.v6i3.6266 The Influence of Mental Health on Employee Performance with Physical Activity as a Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6276 <p><em><strong>ABSTRACT.</strong></em></p> <p><em>Researchers believe that mental health can have a positive relationship and a significant influence on employee performance because mental health, which consists of psychological health and intellectual health, can make employees work stably, measurably, efficiently and effectively in taking every step and making every decision. facing difficulties. Apart from that, researchers also believe that the effect will be more significant if accompanied by good physical activity which leads to good physical health. This research is quantitative research with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing a questionnaire containing 14 items consisting of 6 Mental Health variable question items, 4 Employee Performance variable question items, and 4 Physical Activity variable question items. This data can also be called primary data. &nbsp;This research was conducted on 300 Bank Permata employees spread throughout Indonesia. The resluth in this research show good Mental Health can have a positive relationship and a significant influence on Employee Performance because Mental Health which consists of Mental Health and Intellectual Health can make employees more focused at work, more efficient in completing targets, and more effective in solving existing problems. Therefore, the results of the first row of path coefficients in this study show that the mental health variable can have a positive relationship and a significant influence on employee performance due to the positive P-Values and being below the 0.05 significance level, namely 0.021. Apart from that, the results of the second row of the third table of path coefficients show that the beliefs and assumptions of the two researchers can be fulfilled because the P-Values are positive and are below the significance level of 0.05, namely 0.000, because good physical activity can make the body healthy so that employees can work with focus, fit, and be able to complete any target without hindrance. Moreover, this is accompanied by good mental health and intellectual health. In this way, employee performance can be easily achieved. Based on this, the first and second hypotheses in this research can be accepted.</em></p> Erwanto Erwanto Aria Elshifa Teguh Setiawan Wibowo Ikram Yakin Maryam Salampessy ##submission.copyrightStatement## 2024-01-28 2024-01-28 6 3 2516 – 2523 2516 – 2523 10.47467/reslaj.v6i3.6276 Collaborative Governance Dalam Pengembangan Pariwisata “Waduk Bendo” di Desa Bendo, Kecamatan Kapas, Kabupaten Bojonegoro https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6280 <p><em>The concept of collaborative governance explains that basically the need to collaborate arises from the interdependent relationship between parties. The success of the tourism development process cannot be separated from the attachment between stakeholders. This research aims to describe how collaborative governance in the process of developing Bendo reservoir tourism. This research uses descriptive qualitative research methods and data collection techniques using field studies conducted directly to the research location through observation, interviews and documentation. This research uses the theory put forward (Ratner, 2012), namely:&nbsp; Identifying Obstacles and Opportunities, Debating Strategies For Influence, Planning Collaborative Action and refined with the success criteria (Goldsmith and Kettl, 2009: 135-136) of a collaboration in governance, namely Networked Structure, Commitment to a Common Purpose, Trust Among The Participants, Governance, Access to Authority, Distributive Accountability / Responsibility, Information Sharing, Access to Resources. The results showed that collaborative governance in the development of bendo reservoir tourism in bendo village, Kapas sub-district, Bojonegoro Regency has not run optimally. This can be seen from the success indicators that are not achieved, namely the absence of official written regulations that bind the collaboration process that is carried out, commitment in achieving goals that are not carried out by all stakeholders involved, limited human resources and lack of budget funds to build infrastructure.</em></p> <p><strong><em>Keywords: Collaborative Governance, Stakeholders, Tourism Development</em></strong></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong>ABSTRAK</strong></p> <p>Konsep collaborative governance menjelaskan bahwa pada dasarnya kebutuhan untuk berkolaborasi muncul dari adanya hubungan saling ketergantungan antar pihak. Keberhasilan proses pengembangan wisata tidak lepas dari adanya keterikatan antara stakeholders. Penelitian ini bertujuan untuk untuk mendeskripsikan bagaimana collaborative governance dalam proses pengembangan wisata waduk Bendo. Penelitian ini menggunakan metode <em>penelitian kualitatif</em><em>&nbsp;</em> deskriptif danteknik pengumpulan data menggunakan studi lapangan yang dilakukan secara langsung terjun ke lokasi penelitian melalui observasi, wawancara dan dokumentasi. Penelitian ini menggunakan teori yang dikemukakan (Ratner,2012) yaitu :&nbsp; <em>Identifying Obstacles and Opportunities</em>, <em>Debating Strategies For Influence, Planning Collaborative Action </em>dan disempurnakan dengan kriteria&nbsp; keberhasilan(Goldsmith dan Kettl, 2009:135-136)&nbsp;&nbsp; sebuah&nbsp; kolaborasi&nbsp; dalam governance,&nbsp; yaitu <em>Networked&nbsp; Structure, Commitment&nbsp; to&nbsp; a&nbsp; Common&nbsp; Purpose, Trust&nbsp; Among&nbsp; The&nbsp; Participants, Governance, Access&nbsp; to&nbsp; Authority, Distributive Accountability /&nbsp;&nbsp; Responsibility, Information Sharing, Access to Resourch.</em>Hasil penelitian menunjukkan bahwa collaborative governance dalam pengembangan wisata waduk bendo di desa bendo Kecamatan Kapas Kabupaten Bojonegoro belum berjalan optimal. Hal ini dilihat dari indicator keberhasilan yang tidak tercapai yaitu tidak adanya peraturan tertulis resmi yang mengikat proses kolaborasi yang dijalankan, komitmen dalam mencapai tujuan yang tidak dilakukan oleh semua stakeholders yang terlibat, keterbatasan sumber daya manusia serta minimnya anggaran dana untuk membangun sarana prasarana.</p> <p><strong>Kata kunci : Collaborative Governance, Stakeholders, Pengembangan Wisata</strong></p> Della Dwi Nanda Ahmad Suprastiyo Junadi Junadi ##submission.copyrightStatement## 2024-01-29 2024-01-29 6 3 2624 2637 10.47467/reslaj.v6i3.6280 The Influence of Directors on Financial Performance with Independent Commissioners as a Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6284 <p>&nbsp;</p> <p><em>Researchers believe that a leader, in this case the Board of Directors, can have a significant influence on the success or failure of a company because it is a leader who plays a big role in the formation of company regulations, the direction of the company, and a leader also oversees these policies so that they can run well and in the desired path including the Financial Performance of a company. Therefore, the research aims to analyze the influence of directors on financial performance. Different from previous research, this research adds the Independent Commissioner variable as a moderating variable which researchers can strengthen the relationship between the Directors variable and Financial Performance. This variable uses 1 Independent variable, namely Directors, one Dependent variable, namely Financial Performance, and 1 moderating variable, namely Independent Commissioner. This research is quantitative with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing online questionnaires to 50 directors, 150 employees and 100 commissioners of private companies spread throughout Indonesia. The results in this article show a positive relationship direction and a significant influence on the Company's Financial Performance because the results are positive and below the significance level of 0.05, namely 0.014..Apart from that, researchers also believe, which is also the second hypothesis in this research, that Independent Commissioners who uphold fundamental principles in the company can moderate the influence of Directors on Financial Performance because the Directors are their subordinates and are under their control. If directors can influence financial performance, then independent commissioners can influence it more significantly because of this structural order. Based on this, the results of the third table of path coefficients show that the Independent Commissioner variable can moderate the influence of the Directors variable on the company's financial performance because it has a positive relationship direction and is below the 0.05 significance level, namely 0.000. More significant than direct testing 0.014. Thus, the first and second hypotheses that the researcher believes can be proven and accepted.</em></p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> Paul Usmany Josephus Alberth Makatita Asri Ady Bakri Alfrin E. M. Usmany Ari Nugroho Cahyono ##submission.copyrightStatement## 2024-01-30 2024-01-30 6 3 2638 2648 10.47467/reslaj.v6i3.6284 Dampak Pembangunan Infrastruktur terhadap Pertumbuhan Ekonomi Kota Semarang https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6293 <p><strong><em>ABSTRACT.</em></strong></p> <p><em>This study aims to determine the effect of infrastructure development on economic growth in Semarang City. The data used in this study are secondary data in the form of time series data from 2010-2019 period consisting of constant price GRDP data, electricity, water and transportation data in Semarang City. This study uses quantitative descriptive analysis and multiple linear regression. The software used is SPSS 24.0. The results of this study indicate that electricity infrastructure and water infrastructure have a significant influence on economic growth in Semarang City with a significant value of 0.000 &lt;0.05. While Electricity Infrastructure partially has a positive and significant influence on economic growth significant value = 0.000 &lt;0.05 and water infrastructure partially has a positive and significant effect on economic growth with a significant value = 0.000 &lt;0.05. From the results of the study it is concluded that infrastructure development has a very important role in increasing and encouraging economic growth in a region, the development that occurs can have a good impact on the process of economic activity. Especially for transportation infrastructure must be studied by another model of economy.</em><em>.</em></p> <p>&nbsp;</p> Dwi Mahroji ##submission.copyrightStatement## 2024-02-15 2024-02-15 6 3 3070 3084 10.47467/reslaj.v6i3.6293 Profesi Pengrajin Batik Ditinjau dari Persepsi dan Motivasi: Studi Pada Batik Nila Kemilau Kecamatan Polokarto Kabupaten Sukoharjo https://journal.laaroiba.ac.id/index.php/reslaj/article/view/4505 <p>The purpose of this study is to be able to see the influence of the batik craftsman profession in terms of perception and motivation (studies on Nila Kemilau batik, Polokarto District, Sukoharjo Regency). The method is by applying quantitative descriptive, through the population of the Polokarto sub-district who are aged 17-35 years and the sample is 100 respondents through a purposive sampling technique. Data was collected by applying a questionnaire, and then analyzed through reliability and validity tests, f and t tests, multiple linear regression analysis and the coefficient of determination. The result is that Perception has a significant and partial influence on the Profession, Motivation has a partial and significant influence on the Profession, Perception and Motivation have a significant and significant influence on the Profession. The result is R2 obtained 0.571. Which means that 57.1% of the professional variables can explain perception and motivation variables and the remaining 42.9% can explain other variables that have not been included in the research.</p> <p><strong>Keywords: </strong>Profession, Perception, Motivation.</p> Ulfah Nur Hanafiah Siti Maryam Fithri Setya Marwati ##submission.copyrightStatement## 2024-02-16 2024-02-16 6 3 2649 2655 10.47467/reslaj.v6i3.4505 The Influence of Knowledge Manegement on Employe Performance With Work-Life Balance as A Moderating Variable https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6361 <p><em>Researchers believe that the Management Knowledge variable can have a positive relationship and a significant influence on employee performance because the resulting activities can be structured and systematic so that targets achieved can be achieved easily and ultimately this can improve employee performance. Therefore, this research aims to analyze the influence of knowledge management on employee performance. In contrast to previous research, this research adds the Work-Life Balance variable as a moderating variable due to external factors from Knowledge Management which produce planned, systematic and structured activities if supported by a balanced lifestyle of employees which is believed to be able to further improve employee performance. This research is quantitative research with an explanatory approach. The data used in this research is primary data that researchers obtained from the method of distributing questionnaires to 300 Bank BTN Syari'ah employees spread throughout Indonesia. These data were analyzed using the Samrt PLS 4.0 tool analysis. The result in this research show the influence of the Knowledge Management variable which is positive and significant on employee performance because the P-Values value has a value less than the significance level of 0.05, namely 0.005. Apart from that, the Work-Life Balance variable is able to moderate the influence of the Knowledge Management variable on employee performance because the P-Values value of 0.000 is below the significance level of 0.05. Thus, the first and second hypotheses in this research can be accepted.</em></p> Jenny Nancy Kaligis ##submission.copyrightStatement## 2024-02-19 2024-02-19 6 3 2656 2664 10.47467/reslaj.v6i3.6361 SMS Gateway based E-mail to SMS and SMS to E-mail Delivery Service Application https://journal.laaroiba.ac.id/index.php/reslaj/article/view/6406 <p><em>The very rapid development of information and communication technology has a direct influence on human life, namely the internet and cell phones, the internet makes it easy to access very valuable and very cheap information that does not depend on location anywhere, connecting very long distances to communicate, technological developments always has a very high role and contributes to the direction of development in the world of multimedia, education, entertainment and others, this application uses Microsoft Visual Basic.NET software. and to design the application using E-mail and GSM cellphones.Keywords: MDLC, Learning Media, Mathematics, Scratch.</em></p> Suherman Suherman Irfan Afriantoro Dian Saputra ##submission.copyrightStatement## 2024-03-17 2024-03-17 6 3 2665 2674 10.47467/reslaj.v6i3.6406